The role of activity-based costing for assessing and performance accounting costs system to products costing pricing in manufacturing environment : a case study applying on gadget co

Other Title(s)

دور أسلوب التكلفة على أساس النشاط لتقييم أداء النظام المحاسبي لتكلفة المنتجات و تسعيرها في بيئة التصنيع : دراسة تطبيقية على شركة جاد للزجاج

Author

Musa, Izzat Kamal Abd Allah

Source

Journal of Economics, Administrative and legal Sciences

Issue

Vol. 5, Issue 1 (31 Jan. 2021), pp.166-177, 12 p.

Publisher

National Research Center

Publication Date

2021-01-31

Country of Publication

Palestine (Gaza Strip)

No. of Pages

12

Main Subjects

Accounting

Abstract EN

The study builds for accounting Activity-Based Costing?(ABC)?analysis supporting decision-making concerning ?product modularity and the accounting cost system for whether assessing performance to pricing basic and control to the ?product cost and allocate the activity.?the paper aims to investigate the merits.?of the Activity-Based Costing?(ABC)?as a?method for assessing the cost consequences of better applied in modularization.?This is done through a case study followed ?by reflections on how ABC?(might)?need to be developed to be able to serve as the relevant costing tool for assessing and ?performance in cost system and to whether allocate cost to each unit.?The second aim some general rules on the cost?efficiency of modularization from the case study the main problem study ABC is not sufficient enough to applying at any ?organization that may lower overhead costs.?the result of this study The ABC provided the more accurate cost per unit as ?results good price,?sales strategy,?performance management and decision making that should be improved It provided much??better insight into what drivers overhead costs.?ABC recognizes that overhead costs are not all related to production andsale volume applying ABCTD in the manufacturing cost and to whether this more study about ABC in public sectors.

American Psychological Association (APA)

Musa, Izzat Kamal Abd Allah. 2021. The role of activity-based costing for assessing and performance accounting costs system to products costing pricing in manufacturing environment : a case study applying on gadget co. Journal of Economics, Administrative and legal Sciences،Vol. 5, no. 1, pp.166-177.
https://search.emarefa.net/detail/BIM-1292762

Modern Language Association (MLA)

Musa, Izzat Kamal Abd Allah. The role of activity-based costing for assessing and performance accounting costs system to products costing pricing in manufacturing environment : a case study applying on gadget co. Journal of Economics, Administrative and legal Sciences Vol. 5, no. 1 (Jan. 2021), pp.166-177.
https://search.emarefa.net/detail/BIM-1292762

American Medical Association (AMA)

Musa, Izzat Kamal Abd Allah. The role of activity-based costing for assessing and performance accounting costs system to products costing pricing in manufacturing environment : a case study applying on gadget co. Journal of Economics, Administrative and legal Sciences. 2021. Vol. 5, no. 1, pp.166-177.
https://search.emarefa.net/detail/BIM-1292762

Data Type

Journal Articles

Language

English

Notes

Includes bibliographical references : p. 176-177

Record ID

BIM-1292762