دور نظام التكلفة على أساس النشاط كمدخل استراتيجي لتحسين الميزة التنافسية

Abstract EN

is an Information System developed in the 1980s to overcome some of the limitations of traditional cost accounting and to enhance its usefulness to strategic decision-making.

This paper presents a framework to ABC system to enhance competitive advantage in global markets.

In this era of intense competition on price and quality, ABC system plays an important role in improving competitive strategy and to enhance the quality of the decision-making process.