The importance of using a system of cost accounting on the basis of activities (ABC) in the Iraqi industrial companies: An Empirical Study in the General Company for Vegetable Oils (plant safe) | ||
| Muthanna Journal of Administrative and Economic Sciences | ||
| Article 1, Volume 2, Issue 2, April 2012, Pages 152-183 | ||
| Author | ||
| Qasim Mohammad Abdullah | ||
| Abstract | ||
| The study aimed to identify how the elements of the application of ABC in a corporate environment the Iraqi industrial / company vegetable oils (Al-Mamoun plant ) for the purpose of applying a new model for calculating costs companies an alternative to conventional systems currently in place and that this method is called the expense "costs based on activities" and has proven the feasibility of high-modern way and a great ability to describe reality in a way more accurate than traditional methods of making it easier to appropriate measures to reduce the cost and control. The results of the study when using the ABC system will help to exclude non-viable activities that do not add any value to the final product and not to ensure the accuracy of calculating the costs. The most important findings of this study is the gradual shift from the traditional system to system costs as well as the ABC activities create partitions independent cost accounting in manufacturing companies and consolidation of qualified human cadres scientifically and practically. | ||
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