Challenges in Implementing the Activity based Costing System-ABC-Case of Study: Industrial Enterprises Operating in Sidi Bel Abbes Algeria
There has been little researches concerning the practices and challenges in implementing the activity based
costing system-ABC- by Algerian firms., the aim of this study is to explore the most important barriers that face the Algerian
companies when they adopt ABC system.
The sample of our study consists of 14 enterprises in Sidi Bel Abbes, we focus on questionnaire as an essential tool to gain
as much information as possible , about the obstacles of applying ABC system. However, despite the availability of
supportive conditions for its application, there was a lack of awareness of the difficulties that prevent the adoption of this
system in practice.
Keywords - Cost Systems- Cost Accounting- Cost Management - Activity Based Costing System.