The Possibility of Applying the Costing System Based On Activities (ABC) In Service Companies. An Applied Study at The Iraqi General Railway Company
DOI:
https://doi.org/10.31150/ajebm.v5i3.996Keywords:
Activity Based Costing, service companies, cost poolAbstract
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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Copyright (c) 2022 Atheer Ali Abdulkadhim, Mustafa Waleed Zghair, Zahraa falah jali
This work is licensed under a Creative Commons Attribution 4.0 International License.
