عناصر مشابهة
The Importance of Cost-Based System (ABC) in Administrative Decisions
| المصدر: | مجلة الفنون والأدب وعلوم الإنسانيات والاجتماع |
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| الناشر: |
كلية الإمارات للعلوم التربوية
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| المؤلف الرئيسي: | |
| المجلد/العدد: | ع36 |
| محكمة: | نعم |
| الدولة: | الإمارات |
| التاريخ الميلادي: | 2019 |
| الصفحات: | 246 - 256 |
| DOI: | 10.33193/JALHSS.36.15 |
| ISSN: | 2616-3810 |
| رقم MD: | 1004647 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | English |
| قواعد المعلومات: | HumanIndex |
| مواضيع: | |
| رابط المحتوى: |
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| المستخلص: | This research aims to identify the system of costs based on activities (ABC), which is a system of modern systems aimed at addressing deficiencies in the traditional systems of the two orders and stages of production, where the systems suffer from inaccuracy in the calculation of costs and poor control and lack of rationalization Decision making process. The ABC system divides the operations of the establishment into a number of activities and activities that are loaded with the costs required by the process required for the production of the goods or the provision of services, and thus the revenue generated by that activity is reached, which helps in the evaluation process and decision-making and conclusions and recommendations. |
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