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http://hdl.handle.net/123456789/25672
Title: | Implementation of activity based costing in yemeni manufacturing companies |
Authors: | Thabet, O.B., Ali, F.B., Zainudin, Z., Ramli, N.N. UniKL BiS |
Issue Date: | 2021 |
Publisher: | Research Publication |
Citation: | Thabet, O.B. & Ali, F.B. & Zainudin, Z. & Ramil, N.N.. (2021). IMPLEMENTATION OF ACTIVITY BASED COSTING IN YEMENI MANUFACTURING COMPANIES O.B. Thabet, F.B. Ali, Z. Zainudin, and N.N. Ramil. Advances in Mathematics: Scientific Journal. 10. 1721-1733. 10.37418/amsj.10.3.53. |
Abstract: | The study attempts to investigate the status of ABC among Yemeni firms and reveal factors that are related to the adoption using 50 manufacturing companies. Analysis includes descriptive statistics and logistic regression analysis that applied to test the variables relationship in determining the adoption of ABC. The results reveal that 24 percent of Yemeni manufacturing companies are implementing ABC. Moreover, among the variables used in this study, only top management support and non-accounting ownership found to be significant to ABC implementation among the studied sample. Finally, the results indicate that the less complexity in products, no intensity of competition, and lack of internal resources to operate ABC are the common reasons of non-ABC adopter. |
Description: | This article is index by Scopus |
URI: | http://hdl.handle.net/123456789/25672 |
ISSN: | 18578365 |
Appears in Collections: | Journal Articles |
Files in This Item:
File | Description | Size | Format | |
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Implementation of activity based costing in yemeni manufacturing companies.pdf | 133.17 kB | Adobe PDF | View/Open |
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