تطبيق نظام محاسبة التكاليف المبني على الانشطة ABC في شركات صناعة الادوية الاردنية دراسة حالة في شركة التقدم للصناعات الدوائية

ابراهيم, رائد محمود عدنان (2017) تطبيق نظام محاسبة التكاليف المبني على الانشطة ABC في شركات صناعة الادوية الاردنية دراسة حالة في شركة التقدم للصناعات الدوائية. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This is field study aims at implementing activity-based costing in Jordanian Pharmaceutical Manufacturing Companies. The population of the study is the pharmaceutical manufacturing companies in Jordan. There are 14 of them according to Jordanian Association of Pharmaceutical Manufactures. For the purpose of this study, interviews were conducted at Al-Taqaddom Pharmaceutical Industries Company. Financial, technical, and engineering data were collected for the purpose of calculating manufacturing overhead (indirect) costs and the application of these costs on traditional costing system, on a scientific basis and activity-based costing system. These were then used to compare results with the costing system already implemented by the Company. Statistical techniques such as descriptive statistics, correlation, and multiple regressions were used to test the hypothesis. The results statistically proved (α≤0.05) that activity-based costing provides higher accuracy for product costs. Hence, this will help management in decisions making. This study concluded that there is a weakness in the cost system used in the company, where the study confirms that the company's costs are not accurately calculated with some cost components not included in the calculation. This study has presented several recommendations including urging the Jordanian pharmaceutical companies to adopt and implement activity-based costing Key words: Traditional cost accounting system, Activity-based cost accounting system, Al-Taqaddom Pharmaceutical Industries Company

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