The Impact of Activity-Based Costing Systems on Cost Reduction During Pandemic. An Example of an Industrial Company Listed on the Amman Stock Exchange

• Autores: Ashraf Mohammad Salem Alrjoub, Faris Alkarabsheh, Ashraf Bataineh, Naife Al-Othman Othman
• Localización: International Journal of Professional Business Review: Int. J. Prof.Bus. Rev., ISSN 2525-3654, ISSN-e 2525-3654, Vol. 8, Nº. 5, 2023 (Ejemplar dedicado a: Continuous publication; e01897)
• Idioma: inglés
• DOI: 10.26668/businessreview/2023.v8i5.2015
• Enlaces
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• Resumen

  • Objective: The purpose of this study is to examine the impact of an activity-based costing system on cost reduction during the COVID-19 pandemic. An example of ASE.

      Theoretical framework: a 42-item work-related cost scale and a 10-item cost reduction scale were applied to a random sample of 261 workers working in ASE.

      Design/methodology/approach: The results show a positive impact and correlation between an activity-based costing system and cost reductions during the COVID-19 pandemic.

      Results and recommendations: The study recommends enhancing the professional qualifications of financial managers, heads of accounting departments and accountants in Jordanian industrial companies by attending various professional courses.

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