Activity-Based Costing System and its Role in Decisions Making in Iraqi industrial companies: A Field Study


The aim of this study is to examine the relationship between the Activity Based Costing (ABC) and the Decisions Making in Iraqi Industrial Companies. In order to conduct the study, a questionnaire was designed and addressed to Financial Managers, Cost managers, Cost Accountants, Financial Accountants, and Auditors in Iraqi industrial companies. Five-point likert scales were used for measurement and one-sample t-test is applied for testing the hypothesis of the study, one of the most important results of the study that the (ABC) information is an excellent source that underpins strategic and operational decisions.