Abbas, Karim Mamdouh2019-12-232019-12-2320142284-7995https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2349237Accession Number: WOS:000422181300031The 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.enUniversity for profitability managementmanufacturingEgyptian firmEgyptian firmsaffecting factorsActivity Based CostingArticle