Activity-Based Costing (ABC) as a system for achieving accuracy in measuring and allocating indirect costs: a field study in Algeria
DOI:
https://doi.org/10.34140/bjbv6n4-040Palavras-chave:
activity-based costing (ABC), indirect costs, economic institutionResumo
A wave of criticism has swept over traditional managerial accounting within the administrative and accounting fields due to developments in the industrial and technological environment, highlighting the need to establish the foundations of modern managerial accounting. Activity-Based Costing (ABC) emerged to address the shortcomings identified in traditional methods and to keep pace with changes within organizations, including their size, structure, and competitiveness. This study focuses on the effectiveness of ABC in allocating indirect costs to products and services. We developed a questionnaire to gather the opinions of the study sample on the availability of an appropriate environment for implementing this system and its impact on the accuracy of measuring and allocating indirect costs in Algerian economic institutions.
Through this study, it was concluded that Algerian economic institutions have the most important components to adopt the application of cost accounting based on ABC activities within them, and its application affects the achievement of accurate measurement and appropriate allocation of indirect costs, which was confirmed by the members of the study sample through the answers obtained.
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