Use the system on the basis of cost activities (ABC) in determining the cost of the product according to the system of manufacturing cells: An Empirical Study compared

Abstract

The Companies try always to search for systems manufacturing which satisfy the efficiency and effectiveness in the production process as well as achieving customer satisfaction for the there products at the same time, the Manufacturing Cellular (MC) system is one of the most important manufacturing systems today that meet the companies these goals, the basic idea behind this system are to increase flexibility in production and reduce the waiting time which is lead to remove or reduce waste. Within these changes the companies have seen birth a new philosophies and methods of accounting and management one of them is Activity-Based Costing (ABC) system, ABC focused on addressing the problem of indirect poor distribution costs.

Keywords

Axis Accounting