A survey of activity-based costing practices in Bahraini manufacturing firms
Other Title(s)
تطبيق أسلوب التكاليف على أساس النشاط في الشركات الصناعية البحرينية : دراسة ميدانية
Joint Authors
al-Bastaki, Hasan
Ramadan, Sayil
Source
Journal of King Abdul Aziz University : Economics and Administration
Issue
Vol. 11, Issue 1 (31 Mar. 1998), pp.17-29, 13 p.
Publisher
King Abdulaziz University Scientific Publishing Center
Publication Date
1998-03-31
Country of Publication
Saudi Arabia
No. of Pages
13
Main Subjects
Financial and Accounting Sciences
Topics
Abstract AR
تهدف هذه الدراسة إلى معرفة مدى تطبيق أسلوب محاسبة التكاليف حسب الأنشطة (ABC) Activity-Based Costingفي الشركات الصناعية البحرينية، كما تهدف إل معرفة واقع تطبيقها و العوائق إلى تكتنف التطبيق.
و قد تم تصميم استبانه وزعت على 49 شركة ممن يبلغ عدد موظفيها خمسين أو أكثر، أسترجع منها 31 استبانه صالحة للتحليل.
أظهرت نتائج الدراسة ما يلي : (1) أن ما نسبته 26 % من الشركات البحرينية محل الدراسة تطبق أسلوب محاسبة التكاليف حسب الأنشطة، (2) أن الدافع الأساسي وراء تطبيق هذا الأسلوب هو الحصول على تصور واضح لمسببات التكلفة بهدف ضبط و رقابة التكاليف، (3) أن تحديد الأنشطة، و إقناع الموظفين بأهمية ABC, و عدم الإلمام الكافي بها من قبل مدراء الإنتاج هي أهم المعوقات المرتبطة بعملية تصميم و تطبيق نظام ABC.
Abstract EN
Studies on Activity-Based Costing (ABC) practices in developing countries are limited.
This paper seeks to identify and highlight ABC practices in Bahraini manufacturing firms with respect to extent, motives, difficulties of implementations and reasons as to why some companies have not yet considered ABC.
The study found that a small percentage of Bahraini manufacturing companies are implementing ABC system.
The most important motive for implementing or considering ABC is that it provides insight into cost causation which helps in cost reduction and control.
The provision of more accurate information for pricing decisions and product profitability analysis were also found to be important motives for implementing / considering ABC.
The study also found that the identification of activities, selling ABC concepts to line employees, and lack of clear understanding of ABC on the part of production supervisors were the most important difficulties facing ABC adopters.
Finally, it is found that satisfaction with existing costing system was the most important reason why many Bahraini companies have not yet considered ABC.
The findings of this study are in general consistent with those found by researchers in developed countries.
American Psychological Association (APA)
al-Bastaki, Hasan& Ramadan, Sayil. 1998. A survey of activity-based costing practices in Bahraini manufacturing firms. Journal of King Abdul Aziz University : Economics and Administration،Vol. 11, no. 1, pp.17-29.
https://search.emarefa.net/detail/BIM-389426
Modern Language Association (MLA)
al-Bastaki, Hasan& Ramadan, Sayil. A survey of activity-based costing practices in Bahraini manufacturing firms. Journal of King Abdul Aziz University : Economics and Administration Vol. 11, no. 1 (1998), pp.17-29.
https://search.emarefa.net/detail/BIM-389426
American Medical Association (AMA)
al-Bastaki, Hasan& Ramadan, Sayil. A survey of activity-based costing practices in Bahraini manufacturing firms. Journal of King Abdul Aziz University : Economics and Administration. 1998. Vol. 11, no. 1, pp.17-29.
https://search.emarefa.net/detail/BIM-389426
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 27-28
Record ID
BIM-389426