Abstract
The study aimed at revealing the importance of applying modern cost systems and clarifying their role in increasing the competitive advantage of many industrial establishments, and their role in increasing competitive advantage. What is the role of applying the Activity based cost system in support of competitive advantage? The aim of the study was to identify the role of the Activity based cost system in increasing product quality. The study concluded that there is a statistically significant relation between the Activities based cost system and increasing the competitive advantage in the Saudi manufacturing enterprise. The study concluded with several recommendations, including the industrial establishments Saudi Arabia is interested to apply the Activity based cost system because of its active role in increasing the competitive advantage.
Highlights
Abstract: The study aimed at revealing the importance of applying modern cost systems and clarifying their role in increasing the competitive advantage of many industrial establishments, and their role in increasing competitive advantage. What is the role of applying the Activity based cost system in support of competitive advantage? The aim of the study was to identify the role of the Activity based cost system in increasing product quality
The study concluded with several recommendations, including the industrial establishments Saudi Arabia is interested to apply the Activity based cost system because of its active role in increasing the competitive advantage.
ثاني اا :التوصيات والمقترحات: من خلال النتائج السابقة نوص ي بالآتي: .1على منظمات الصناعية السعودية أن تهتم بالتطبيق نظام التكلفة على أساس النشاط الموجه بالوقت لما لها
Summary
Abstract: The study aimed at revealing the importance of applying modern cost systems and clarifying their role in increasing the competitive advantage of many industrial establishments, and their role in increasing competitive advantage. What is the role of applying the Activity based cost system in support of competitive advantage? The aim of the study was to identify the role of the Activity based cost system in increasing product quality. نظام التكاليف على أساس النشاط الموجه بالوقت ودوره في زيادة الميزة التنافسية في منظمات العما السعودية على منظمات الصناعية السعودية أن تهتم بتطبيق نظام التكلفة على أساس النشاط لما له من دور فعال في زيادة الميزة التنافسية.
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