نوع المشرف

مشرف رئيسي

تاريخ الاشراف على الرسالة من

2017

الى

2018

اسم الطالب

Mohamad Ahmad Alqatawneh

ملخص الرسالة

This study aims to explain " The Effect of Applying Time Driven Activity Based Costing System on the Measurement of Costs and Pricing of Products in the Jordanian Industrial Public Shareholding Companies" as a descriptive and analytical study in Jordanian industrial joint stock companies. The study adopted a descriptive analytical approach to study the phenomenon and test the hypotheses. A questionnaire consisting of a set of paragraphs was used to infer the study variables. The study targeted Jordanian industrial joint stock companies listed in the Amman Stock Exchange for the year 2017 in total of (63) companies, the questionnaire was distributed to (56) companies, (3) questionnaires were given out to each company based on random sample. The researcher distributed (168) questionnaires and received (154), accepting (144) questionnaires after rejecting (10) of them. A series of statistical tests were used in the study using (SPSS). The results of the study are as follows: Most industrial companies implement the system in part because it has achieved a high relative importance, and there is a significant effect on the application of the system on the measurement of costs and pricing of products. Companies face some difficulties in implementing this system, there is an abundance in the market for software running the cost system under study. The study recommends that the administration should harness and provide all the possibilities for a complete transition to implement the cost system based on time-driven activities and to neglect the use of traditional methods of measuring costs. And to reduce the time needed for production processes. The study also recommends making periodic evaluation and review of the prices of the products whose pricing decision was made according to TDABC outputs. And to create a functional environment that stimulates and improve the level of cooperation among individuals concerned with the application of the cost system based on time-driven activities in companies. In addition, the market prefers to be up-to-date, and TDABC developers are encouraged to provide financial departments with updates on cost systems and to provide the support needed to bring the system into the system. Finally, the researcher recommends the management of industrial companies to attract experts and specialists, especially academics in universities, to help companies deal with the cost system based on time-based activities and rely on it in measuring costs.