اثر نظام التكاليف على اساس الانشطة في تحسين جودة المعلومات المحاسبية ( دراسة حالة )

Abstract

Activity-based costing System (ABC) is a method for determining true costs . Though this system a relatively recent innovation in cost accounting , it is rapidly being adopted by companies across many industries, within government and other organizations like institutions, finance or services sectors , because ABC system provided the organizations with a whole spectrum of usefulness in decisions making. The information generated from ABC system can be used for planning, pricing, budgeting, and performance measurement.