Some Important Factors Affecting Evolution of Activity Based Costing (ABC) System in Egyptian Manufacturing Firms

The present investigation aims to determine the factors affecting evolution of Activity Based Costing (ABC) system in Egyptian case. The study used the survey method to describe and analyze these factors in some Egyptian firms. The population of the study is Egyptian manufacturing firms. Accordingly, the number of received questionnaires was 392 (23 Egyptian manufacturing firms) in the first half of 2013. Finally, the study stated some influencing factors for evolution this system (ABC) in Egyptian manufacturing firms.

Keywords: Activity Based Costing, Manufacturing, Egyptian firms, Affecting factors, Profitability management

Suggested Citation: Suggested Citation

Stefea, Petru and Abbas, Karim Mamdouh and Wagdi, Osama, Some Important Factors Affecting Evolution of Activity Based Costing (ABC) System in Egyptian Manufacturing Firms (July 7, 2013). TIMTED 2013, Available at SSRN: https://ssrn.com/abstract=2349237