2023
DOI: 10.21271/zjhs.27.1.24
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Implementing Second Generation of costing system and its Impact on Costs Behavior Rationalization/ an Applied Study on the General Firm for the Pharmaceutical Industry and Medical Supplies/ Samarra

Abstract: This research aims to verify the possibility of applying the driven-time activity-based cost system as a second generation and one of the modern management accounting methods as an input to determine the unused capacity and rationalize the cost behavior of the economic unity by testing this possibility if it is applied in the local environment. In this paper, the researchers used the practical approach to achieve the objectives of the study and test its hypotheses through the use of implementing a time-driven … Show more

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