نوع المشرف

مشرف رئيسي

تاريخ الاشراف على الرسالة من

2014

الى

2015

اسم الطالب

Ahmad Mohammad Ahmad Abdel Qader

ملخص الرسالة

This study aimed at determining how applicable the system of Activity Based Budgeting (BBA) is in the Jordanian Public Industrial Stockholder Companies, the obstacles and difficulties which prevent or encounter the application of the ABB system in the Jordanian Public Industrial Stockholder Companies. This was examined through tow principal hypotheses and six sub-hypotheses. The study depended on a questionnaire distributed to study population consisting of all the Jordanian Public Industrial Stockholder Companies, (70) questionnaires were distributed, one to each financial department, the number of the feed backed, and analyzable questionnaires were (52) with a return percentage of (74%). The study came up with several results the most significant of which are: There are obstacles and difficulties facing the Jordanian Public Industrial Stockholder Companies (which do not apply ABB system) resulting from the application of ABB system. There are obstacles and difficulties facing the Jordanian Public Industrial Stockholder Companies (which apply ABB system) resulting from the application of ABB system. The unavailability of the professionally and scientifically qualified persons necessary for the application of ABB system in several companies. On the light of such study the researcher recommends the following: To work on reducing the obstacles and difficulties that encounters or prevents the Jordanian Public Industrial Stockholder Companies from the ability to apply the ABB system. To necessarily hold specialized training courses for the officials in charge and the employees on the importance of activity-based budgeting (ABB) in terms of its methods of application, benefits and advantages, and to identify the differences between it and the traditional budgetings. Establishing related divisions in the Jordanian Public Industrial Stockholder Companies to be concerned with activities-based budgeting's, the process of preparing and implementing them.