قراءة تحليلية لاستجابة محاسبة التكاليف لمتطلبات البيئة : نظام ال Abc حالة دراسية

Abstract EN

This research aims at clarifying that costing Accounting is like the other Accounting branches that is adaptable, proceeding, and responding to the requirements of environment and society.

This aspect could be defined through one of the costing Accounting systems, that is Activity Based Costing system (ABC) and its intellectual starting that revolved around the dynamic, but not stability, to rhyming with the changes of technology age for three generations (PF-ABC, TD, ABC).

According to what have been mentioned above, this research has recommended for the consistency necessity of Accounting scientific researches on both levels of university studies, elementary and high) with the contemporary global themes, specially in the era of costing Accounting according to the exiguity of carrying on with the topics that their production is innovation or creativeness of costing Accounting models or system that matching with the national and global environment changes.