تطبيق نظام التكاليف المبني علي الانشطة علي احدي شركات البلاستيك الاردنية (دراسة ميدانية)

The application of the activity-based costing system to one of the Jordanian plastic companies (a field study)

As a result of tire modem global development in the industrial sector, the new technological advancement and the need for adequate cost datasheets, it was necessary to re-look into the traditional cost systems especially into what deals with the distribution of the indirect manufacturing costs on the produced units. Hence the activity based costing system may be one of the modern solutions that has assisted the management great deal and achieved many benefits in providing true and suitable planning, supervising and decision making. To apply the activity based costing system a Jordanian manufacturing company specialized in producing plastics was selected. Most of the company’s activities were altered to suit the application requirements of the activity base costing system. The study arrived at man conclusions in relation to the products costing bod and the change in its profit. It shows that product (c) which was at a loss changed to a profitable product, and the opposite is true for product (d). The reason behind that is the change in consumption of economic resources in each of the company’s activities.