مدى إمكانية تطبيق نظام التكاليف المبني على أساس الأنشطة ABC في الشركة الأهلية للإسمنت المساهمة ــ دراسة ميدانية على مصنع اسمنت المرقب

Abstract

This study aimed to identify the extent to which the Activity-Based Costing (ABC) system can be applied at the Al-Ahlia Cement Joint Stock Company. To achieve the objectives of the study, a descriptive analytical approach was followed through a field study involving all managers, accountants, and employees in the financial management and auditing departments at the AlMargab Cement Plant, who represent the study population for the purpose of collecting primary data. A questionnaire was designed and distributed, with a total of 27 questionnaires handed out and 24 returned, representing an 89% response rate. Descriptive statistical analysis was used to describe the study variables, and the (T-Test) statistical method was used to test the hypotheses. The study concluded that the management of the Al-Margab Cement Plant has sufficient awareness to adopt the concepts of this system due to its advantages and possesses the essential capabilities to implement it. Therefore, the study suggests that there is a possibility of applying the Activity-Based Costing system at the Al-Margab Cement Plant, which is part of the Al-Ahlia Cement Joint Stock Company. Accordingly, the researchers recommended that the relevant authorities give this system significant attention in preparation for its implementation and to achieve the anticipated benefits.