The effect of applying activity based costing system on net cash flows in industrial companies in Jordan
Other Title(s)
أثر تطبيق نظام التكاليف المبني على الأنشطة على صافي التدفقات النقدية في الشركات الصناعية في الأردن
Dissertant
al-Qumbarji, Riyad Ahmad Muhammad
Thesis advisor
Comitee Members
al-Khuri, Abir
al-Abbadi, Haytham Mahmud
University
Amman Arab University
Faculty
College of Business
Department
Department of Accounting
University Country
Jordan
Degree
Master
Degree Date
2017
English Abstract
Activity based costing system is considered the most important costing topic at this time due to its impact on the decision taken by decision makers in the manufacturing companies which represents the biggest portion on the Jordanian sector.
Too many studies have showed the importance and usefulness for applying this system.
This study aimed to show the effect of applying activity based costing system on the net cash flow (operating, investing and financing) in manufacturing companies in Jordan To achieve the objective of this study, descriptive analytical method has been conducted.
The study population consisted of employees in the manufacturing companies totalling of 87 male and females.
Surveys have been distributed to 8 manufacturing companies The sample unit consisted of (finance managers, chief accountants, and accountants), 100 surveys Were collected back in addition, financial statements have been analysed for the years 2011-2015 in order to test hypothesis and describe the relationship between variables using the statistical software SPSS.
The results revealed that: There is A statistically significant result at (?=0.05) for the effect of the activity based costing system (ABC) on the net cash flow (operating cash flow activities, investing cash flow activities and financing cash flow activities) in manufacturing companies in Jordan.
According to results of the tests that there is no statistically significant result at (?=0.05) for the effect of the activity based costing system (ABC) on the net operating cash flow in manufacturing companies in Jordan.
According to results of the tests that there is a statistically significant result at (?=0.05) for the effect of the activity based costing system (ABC) on the net investing cash flow in manufacturing companies in Jordan.
According to results of the tests that there is no statistically significant result (?=0.05) for the effect of the activity based costing system (ABC) on the net financing cash flow in manufacturing companies in Jordan.
Based on research findings the researcher gave several recommendations: 1) encouraging decision makers in manufacturing companies in Jordan to improve the new standards that serves the activity based costing system that helps the management to take the proper decision.
2) Train and prepare the people who are dealing with activity based costing system and develop their skills to have the maximum use of applying activity based costing system.
Main Subjects
Financial and Accounting Sciences
Topics
No. of Pages
64
Table of Contents
Table of contents.
Abstract.
Abstract in Arabic.
Chapter One : Introduction.
Chapter Two : Theoretical framework and previous studies.
Chapter Three : Research methodology.
Chapter Four : Statistical analysis and hypothesis testing.
Chapter Five : Research conclusions and recommendations.
References.
American Psychological Association (APA)
al-Qumbarji, Riyad Ahmad Muhammad. (2017). The effect of applying activity based costing system on net cash flows in industrial companies in Jordan. (Master's theses Theses and Dissertations Master). Amman Arab University, Jordan
https://search.emarefa.net/detail/BIM-763720
Modern Language Association (MLA)
al-Qumbarji, Riyad Ahmad Muhammad. The effect of applying activity based costing system on net cash flows in industrial companies in Jordan. (Master's theses Theses and Dissertations Master). Amman Arab University. (2017).
https://search.emarefa.net/detail/BIM-763720
American Medical Association (AMA)
al-Qumbarji, Riyad Ahmad Muhammad. (2017). The effect of applying activity based costing system on net cash flows in industrial companies in Jordan. (Master's theses Theses and Dissertations Master). Amman Arab University, Jordan
https://search.emarefa.net/detail/BIM-763720
Language
English
Data Type
Arab Theses
Record ID
BIM-763720