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AVAILABILITY OF TDABC COSTING SYSTEM IN JORDANIAN PUBLIC JOINT STOCK COMPANIES AND ITS ROLE IN COST REDUCTION

Journal: International Journal of Management (IJM) (Vol.11, No. 8)

Publication Date:

Authors : ;

Page : 192-198

Keywords : TDABC; Costing System; Stock; CFOS; ASE;

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Abstract

This study aims to examining the effect of availability of the requirements of TDABC in Jordanian shareholding companies and to examine the role of TDABC adoption in these companies on cost control. The study population composed of the Jordanian listed industrial companies that registered in ASE which totaling 63 companies. The research's instrument used in this paper is the questionnaire which developed by the researchers to collect data from a sample of the CFOS and those in charge with cost accounting in finance departments in the population. In order to achieve its goals this study has developed its own hypotheses And tested them using a descriptive approach and an empirical methodology based on the primary data collected for the purpose of this study. This study findings recommend that decision-makers in industrial companies can benefit from adopting TDABC and it would be great benefit for them to develop special software to help them in applying modern management accounting tools.

Last modified: 2021-01-27 18:06:59