دور التكامل بين التكلفة علي اساس النشاط ومحاسبة المسئؤلية في الرقابة علي التكاليف فى القطاع الصناعي

Abstract

This study discussed the integration between the Activity Based Costing (ABC)

and Responsibility Accounting (RA); and its role on costs control in industrial

firms, in order to enhance the application of integrated Systems Strategies.

The study aimed to clarify whether the traditional costing system are

appropriate for costs distribution in modern manufacturing environment, and

clarify the role of integration between ABC and RA in cost control process.