The comparison between activity based costing and traditional costing that practiced in Algerian manufacturing corporation
Joint Authors
Murad, Ait Muhammad
Babadon, Masud
Source
International Journal of Economic Performance
Issue
Vol. 4, Issue 3 (31 Dec. 2021), pp.124-137, 14 p.
Publisher
Publication Date
2021-12-31
Country of Publication
Algeria
No. of Pages
14
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This study aims to suggest practice of modern cost technique as an alternative for traditional cost technique.
The manufacturing was calculated the cost using traditional system, which the cost of product, is 542.
00 da is more than the cost of ABC system which is 468.
892 da.
The different is 73.
108 da; this amount will effect negative on organization performance, profitability, and enhance competitive position.
The result of calculating the costs it was less accurate to traditional cost accounting system, also traditional costing combines all indirect costs into a single cost pool.
The researcher was practiced the ABC in the real manufacturing, It was more accurate, as it resulted in efficiency, accuracy and objectivity of achieved Activity-based Costing purposes which is decreasing costs.
Key words: Activity-based Costing, Traditional costing, decrease the costs
American Psychological Association (APA)
Babadon, Masud& Murad, Ait Muhammad. 2021. The comparison between activity based costing and traditional costing that practiced in Algerian manufacturing corporation. International Journal of Economic Performance،Vol. 4, no. 3, pp.124-137.
https://search.emarefa.net/detail/BIM-1300996
Modern Language Association (MLA)
Babadon, Masud& Murad, Ait Muhammad. The comparison between activity based costing and traditional costing that practiced in Algerian manufacturing corporation. International Journal of Economic Performance Vol. 4, no. 3 (2021), pp.124-137.
https://search.emarefa.net/detail/BIM-1300996
American Medical Association (AMA)
Babadon, Masud& Murad, Ait Muhammad. The comparison between activity based costing and traditional costing that practiced in Algerian manufacturing corporation. International Journal of Economic Performance. 2021. Vol. 4, no. 3, pp.124-137.
https://search.emarefa.net/detail/BIM-1300996
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 136-137
Record ID
BIM-1300996