أثر تطبيق محاسبة التكاليف المبني على اساس الأنشطة في تعزيز ربحية شركات صناعات الأغذية الأردنية " دراسة حالة على شركة حلويات العنبتاوي"

البدر, إسماعيل محمد صالح (2017) أثر تطبيق محاسبة التكاليف المبني على اساس الأنشطة في تعزيز ربحية شركات صناعات الأغذية الأردنية " دراسة حالة على شركة حلويات العنبتاوي". Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to demonstrate the Impact of applying the activity-based costing system (ABC) in Al-Anbatawi Sweets Company, and thus to calculate the costs of the products more accurately, in order to determain the profit margin ratio for each product. This study is considered an analysis field study, the study population was consisted of the Jordanian food industry companies, as for the study sample it was Al-Anabtawi Sweets Company, and for the purposes of the study the case study approach was used, where the financial and technical data were obtained for the purpose of calculating the indirect industrial costs and applying them to the traditional cost accounting system based on the scientific basis, and activity-based cost accounting system in order to make comparisons between these systems and the cost system applied in the Company. The study used a number of statistical methods, the most important of which is the descriptive statistics, the normal distribution of data, and the One-way analysis of variance, and the results showed a statistically significant effect at the level of (α≤0.05) of the activity-based cost accounting system to maximize the profitability in Al-Anabtawi Sweets Company, it also contributed in giving more accurate product cost information which would enhance the management capacity to develop appropriate product pricing policies. This study found that the most cost-effective systems to maximize profitability is the activity-based cost accounting system. The study presented م several recommendations, the most important of which is the need to seek the application of the activity-based cost system (ABC) in Al-Anabtawi Sweets Company, given to what the results of the study it have shown differences between the costs systems in favor of the activity-based cost system in the company. Keywords: Activity-based cost accounting, Enhancing profitability, Jordanian food industry companies.

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