activity based costing(abc)：基于活动的成本核算（abc）

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1、بسماللهالرحمنالرحيمالجامعةالإسلامية–غزةكليةالتجارةقسمالمحاسبةIslamicUniversity–GazaFacultyofCommerceDepartmentofAccountingActivity-BasedCostingSystemanditsroleindecisionmakinginAl-SiksikCompanyAGraduationProjectPresentedtotheFacultyofCommerceTheIslamicUnivers

2、ityofGazaByLinaA.EidCarolineA.Abukwaik220091977220092008Supervisor'snameMr.SalahShubairDateAugust2012118DedicationüToourlovelycountryPalestine.üToourbraveprisoners,whosacrificetheirlivesforfreedomanddignityofthePalestinianpeople.üToourdistinctiveuniversity,wh

3、ichistheprideforStudents.üToourprofessorsandlecturerswhogaveusahelpinghandandassistanceatanytime.üToourparent,whoscarifiedeverythingintheirlifeforusandalwayswethankthemforpushinguptosuccessüToourbrothersandsisters,whoarealwaysblessedtooursuccess.üToourfriends

4、,whosupportusallthetime.118AbstractThisstudyaimstoanalyzeandreinforcetheeffectivenessandtheefficiencyofActivity-BasedCostingsystemanditsroleindecision-makinginAl-Siksikcompany.Thecompanyisaprivatelimitedcompany,whichsupplyplumbingandinfrastructurematerialsfor

5、governmental,nongovernmentalinstitutesandcontractingcompaniesinPalestine.Theobjectiveofthisstudycanbeachievedthroughcollectingdatathroughreviewingtheliteratureandpreviousstudies,theseresourcescanshapethetheoreticalside,butforthepracticalsidethedataiscollected

6、fromthecompanyitselfandalsothroughdistributingaquestionnairetogetprimarydatainordertotestresearchhypothesis,answerresearchquestions,andachieveresearchobjectives.TheSPSShasbeenusedfordataanalysis,whereasanumberofstatisticaltesthavebeenmade,suchasfrequencies.Th

7、estudycomestomanyresults,themostimportantofwhichthatActivity-Basedcosting(ABC)isoneofthemoderncostaccountingsystemsthatassignindirectcosttothecostobjectsandprovidesmoreaccurateanddetailedinformation.Andalso,ABCsystempervadesallmanagerialfunctionsstartingfromp

8、lanningtheactivitiestillstaffingtheworkersandmakingthefinaldecisions.Thisstudyhasresultedinmakinganumberofrecommendation.ThemostimportantwillbetheneedtouseActivity-basedcosting(ABC)system