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The Possibility of Applying the Costing System Based On Activities (ABC) In Service Companies. An Applied Study at The Iraqi General Railway Company
Corresponding Author(s) : Atheer Ali Abdulkadhim
American Journal of Economics and Business Management,
Vol. 5 No. 3 (2022): American Journal of Economics and Business Management
Abstract
Activity Based Costing is one of the most modern systems in which more accurate Cost data can be obtained than those provided by traditional system, resulting from the fair basis for allocating costs to products or services by identifying the main and group them into cost Pools and costs of each activity based on the consumption of those products or services from the formation of the various activities of the company, instead of the loading rates used by the traditional system and built on a single basis and thus obtain cost data for the service with more accuracy, appropriate, and fair
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- unpublished legal accounting letter, the Arab Institute of Certified Public Accountants, the General Union of Arab Accountants and Auditors. 4. Bahnub,Brent 2010 (( Activity – Based Management For Financial Institutions )) Published by John Wiley and Sons,INC.,Hoboken, New Jersey . 5. Colin, Drury .,''management and cost accounting '' ,5th edition ,Thomson , unitd states ,2000. 6. Data, financial statements and balance analyzes for the General Company for Railways. 7. Fichman,Robert,G., & Kemerer, Chris, F., ( 2002 ) (( Activity Based Costing for Component-Based Software Development )) Information Technology and Management 3, pp. 137–160, 2002 Kluwer Academic Publishers. Manufactured in The Netherlands. 8. Garrison, Ray H., Noreen, Eric W.,and Brewer, Peter C., 2008 (( Managerial Accounting )) Twelfth edition Published by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY, 10020. 9. Hilton,Ronald w.,(2002)" managerial Accounting" ,5th ed.,McGwaw Hill,U.s.A. 10. Horngren, C. , Datar , S. , Rajan , M. , (2012) : cost accounting managerial emphases , 14e , prentice Hall . 11. Lanen, William., Anderson,Shannon,W, & Maher,Michael,W., 2011 ((Fundamentals of Cost Accounting )) 3ed edition Published by McGraw –Hill / Irwin, a business unit of the McGraw – Hill Companies , INC. 12. Muhalhal, Abbas. (2013): Using the program review and evaluation technique (pert) to achieve cost-effectiveness and activity-based management (ABC/M) applied research in the General Company for Textile Industries / Wasit, unpublished doctoral thesis, University of Baghdad, Higher Institute of Accounting and Financial Studies. 13. Staubus,G.J''Activity costing Twenty years on '',management Research,No.1,p249- 264.1971. 14. Weygandt, Jerry, J., Kimmel , Paul, D., & Kieso, Donald, E., 2012 (( Management Accounting Tools of Business Decision Making)) 6th edition John Wiley & Sons, INC. 15. Zimmerman, Jerold, L.,2011((Accounting for decision Making and Control)) 7th edition published by McGraw – Hill, a business unit of the McGraw – Hill Companies
References
unpublished legal accounting letter, the Arab Institute of Certified Public Accountants, the General Union of Arab Accountants and Auditors. 4. Bahnub,Brent 2010 (( Activity – Based Management For Financial Institutions )) Published by John Wiley and Sons,INC.,Hoboken, New Jersey . 5. Colin, Drury .,''management and cost accounting '' ,5th edition ,Thomson , unitd states ,2000. 6. Data, financial statements and balance analyzes for the General Company for Railways. 7. Fichman,Robert,G., & Kemerer, Chris, F., ( 2002 ) (( Activity Based Costing for Component-Based Software Development )) Information Technology and Management 3, pp. 137–160, 2002 Kluwer Academic Publishers. Manufactured in The Netherlands. 8. Garrison, Ray H., Noreen, Eric W.,and Brewer, Peter C., 2008 (( Managerial Accounting )) Twelfth edition Published by McGraw-Hill/Irwin, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY, 10020. 9. Hilton,Ronald w.,(2002)" managerial Accounting" ,5th ed.,McGwaw Hill,U.s.A. 10. Horngren, C. , Datar , S. , Rajan , M. , (2012) : cost accounting managerial emphases , 14e , prentice Hall . 11. Lanen, William., Anderson,Shannon,W, & Maher,Michael,W., 2011 ((Fundamentals of Cost Accounting )) 3ed edition Published by McGraw –Hill / Irwin, a business unit of the McGraw – Hill Companies , INC. 12. Muhalhal, Abbas. (2013): Using the program review and evaluation technique (pert) to achieve cost-effectiveness and activity-based management (ABC/M) applied research in the General Company for Textile Industries / Wasit, unpublished doctoral thesis, University of Baghdad, Higher Institute of Accounting and Financial Studies. 13. Staubus,G.J''Activity costing Twenty years on '',management Research,No.1,p249- 264.1971. 14. Weygandt, Jerry, J., Kimmel , Paul, D., & Kieso, Donald, E., 2012 (( Management Accounting Tools of Business Decision Making)) 6th edition John Wiley & Sons, INC. 15. Zimmerman, Jerold, L.,2011((Accounting for decision Making and Control)) 7th edition published by McGraw – Hill, a business unit of the McGraw – Hill Companies