SOME IMPORTANT FACTORS AFFECTING EVOLUTION OF ACTIVITY BASED COSTING (ABC) SYSTEM IN EGYPTIAN MANUFACTURING FIRMS
Date
2014
Authors
Journal Title
Journal ISSN
Volume Title
Type
Article
Publisher
UNIV AGRICULTURAL SCIENCES & VETERINARY MEDICINE BUCHAREST
Series Info
SCIENTIFIC PAPERS-SERIES MANAGEMENT ECONOMIC ENGINEERING IN AGRICULTURE AND RURAL DEVELOPMENT;Volume: 14 Issue: 1 Pages: 187-191
Doi
Scientific Journal Rankings
Abstract
The present investigation aims to determine the factors affecting evolution of Activity Based Costing (ABC) system in Egyptian case. The study used the survey method to describe and analyze these factors in some Egyptian firms. The population of the study is Egyptian manufacturing firms. Accordingly, the number of received questionnaires was 392 (23 Egyptian manufacturing firms) in the first half of 2013. Finally, the study stated some influencing factors for evolution this system (ABC) in Egyptian manufacturing firms.
Description
Accession Number: WOS:000422181300031
Keywords
University for profitability management, manufacturing, Egyptian firm, Egyptian firms, affecting factors, Activity Based Costing