This study aimed to provide practical evidence of the role of the proposed model for measuring asymmetric cost behavior in increasing the accuracy of activity-based budgeting in one of the Egyptian pharmaceutical manufacturing companies registered in the Egyptian stock market. The researcher tested the role of the proposed model to measure the degree of asymmetric cost behavior in measuring activity cost, in addition to testing the role of the proposed model to measure the degree of asymmetric cost behavior in analyzing cost deviations. The results concluded that applying the proposed model to measure the degree of asymmetric cost behavior in the company under study leads to increasing the accuracy of measuring activity cost, which leads to increasing the accuracy of activity-based budget preparation. It was also concluded that the proposed model for measuring the degree of asymmetric cost behavior leads to increasing the accuracy of analyzing cost deviations.The study recommended the necessity of applying the proposed model to measure asymmetric cost behavior when preparing the activity-based budget.It also recommended the need to increase research on the nature and effects of asymmetric cost behavior on accounting systems in general and on management accounting in particularIn order to include the concept of asymmetric cost behavior and its determinants, it also recommended developing management accounting and cost courses in Egyptian universities.
frag, M. H. (2024). The Role of the Asymmetric Cost Behavior Measurement Model in Preparing Activity-based Budget -A Case Study on an Egyptian Pharmaceutical Company). Alexandria Journal of Accounting Research, 8(2), 291-336. doi: 10.21608/aljalexu.2024.371043
MLA
Manal Hamid frag. "The Role of the Asymmetric Cost Behavior Measurement Model in Preparing Activity-based Budget -A Case Study on an Egyptian Pharmaceutical Company)". Alexandria Journal of Accounting Research, 8, 2, 2024, 291-336. doi: 10.21608/aljalexu.2024.371043
HARVARD
frag, M. H. (2024). 'The Role of the Asymmetric Cost Behavior Measurement Model in Preparing Activity-based Budget -A Case Study on an Egyptian Pharmaceutical Company)', Alexandria Journal of Accounting Research, 8(2), pp. 291-336. doi: 10.21608/aljalexu.2024.371043
VANCOUVER
frag, M. H. The Role of the Asymmetric Cost Behavior Measurement Model in Preparing Activity-based Budget -A Case Study on an Egyptian Pharmaceutical Company). Alexandria Journal of Accounting Research, 2024; 8(2): 291-336. doi: 10.21608/aljalexu.2024.371043