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| The Perceptions of Financial Managers toward the Successful Implementation of Activity-Based Costing Among Jordanian Industrial Shareholding Companies
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Abdelrahim Nassoura
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Abstract:
The activity-based costing (ABC) system is now believed to be the best alternative to traditional costing systems. The present paper aims to explain and shed light on the ABC implementation and display the usefulness of implementing the system in terms of improving profitability and serving the decision-making process. Moreover, to describe the weaknesses of the current ABC system applied in Jordanian industrial shareholding companies. Additional objective, to reach to results and recommendations that may help in better using of the ABC system in Jordanian Industrial companies. A quantitative approach design was applied using a questionnaire to address the study objectives, A sample of financial managers/head of accounts from Jordanian Industrial companies participated in the present study. From the perspective of the economy, ABC system is an innovation, and the result of this study might be used to enhance the industrial sector and improve the quality of products in future. It was also predicted to contribute enhancing the economy in Jordan since the industrial sector was a stepping-stone to achieve that goal.
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