The Necessity of Adopting Activity Based Costing in Mechanical Industrial Enterprises in the State of Constantine
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Abstract
This study advocates for the adoption of activity-based costing systems by mechanical industrial enterprises in state of Constantine, while also identifying obstacles to their implementation. Employing a descriptive analytical approach, the research distributed 40 questionnaires among these enterprises, with 35 deemed valid for analysis. Data processing was conducted using the (SPSS-25).
Results revealed that many enterprises still rely on traditional costing methods due to unfamiliarity with activity-based costing, with various factors impeding its adoption. This highlights the need for greater awareness and support for transitioning to activity-based costing systems in the mechanical sector
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References
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