الناير محمدين خوجلي, محمدالطيب محمد عثمان, فارسسراج الدين, هدي2016-05-302016-05-302016-03-01‫8226-8581‬http://hdl.handle.net/123456789/2852This 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.