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首页> 外文期刊>Accounting and Finance Research >The Effect of Activity-Based Costing (ABC) on Managing the Efficiency of Performance in Jordanian Manufacturing Corporations – An Analytical Study
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The Effect of Activity-Based Costing (ABC) on Managing the Efficiency of Performance in Jordanian Manufacturing Corporations – An Analytical Study

机译：作业成本法（ABC）对约旦制造公司绩效效率管理的影响-一项分析研究

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The study explored the effect of ?activity-based costing (ABC) on the efficiency of performance in Jordanian manufacturing corporations. A questionnaire form was designed and distributed to a sample of 72 managers in 20 manufacturing corporations, and data were collected and analyzed using EXCEL and SPSS packages. The results found? that the application of? ABC has a significant effect on managing resources, performance efficiency, cost reduction, and costs of unused capacity in Jordanian manufacturing corporations. The conclusion showed that ABC were able to differentiate between high and low volume products among different activities of manufacturing corporation in Jordan. The research also concluded that the main difficulties were in differentiating between value added and non value added activities, unclear strategies, and incomplete information for decision making processes, thus, whatever activity-slack existed more levels of cooperation also existed between members of the value chain (VC). The study recommended more application of the ABC in different corporations as proved its effect on pricing decisions, cost reduction and a competitive ability of corporations in different markets.
机译：该研究探讨了基于活动的成本计算（ABC）对约旦制造公司绩效效率的影响。设计了调查表并将其分发给20个制造公司的72名管理人员样本，并使用EXCEL和SPSS软件包收集和分析了数据。结果找到了吗？那应用？ ABC对于约旦制造公司的资源管理，绩效效率，成本降低以及未使用产能的成本具有重大影响。结论表明，ABC能够区分约旦制造公司不同活动中的高产量和低产量产品。研究还得出结论，主要困难在于区分增值活动和非增值活动，战略不明确以及决策过程中信息不完整，因此，无论活动减少，价值链成员之间也存在更多合作水平（VC）。该研究建议ABC在不同公司中更多地应用，因为它证明了ABC对定价决策，成本降低和公司在不同市场中的竞争能力的影响。

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