International Journal of Management and Applied Science (IJMAS)
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current issues
Volume-5,Issue-8  ( Aug, 2019 )
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Statistics report
Oct. 2019
Submitted Papers : 80
Accepted Papers : 10
Rejected Papers : 70
Acc. Perc : 12%
Issue Published : 66
Paper Published : 4087
No. of Authors : 8397
  Journal Paper




Paper Title :
Challenges in Implementing the Activity based Costing System-ABC-Case of Study: Industrial Enterprises Operating in Sidi Bel Abbes Algeria

Author :Houda Soltane Kaddouri

Article Citation :Houda Soltane Kaddouri , (2018 ) " Challenges in Implementing the Activity based Costing System-ABC-Case of Study: Industrial Enterprises Operating in Sidi Bel Abbes Algeria " , International Journal of Management and Applied Science (IJMAS) , pp. 45-47, Volume-4,Issue-12

Abstract : 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.

Type : Research paper


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