The study aimed to develop the system of activity costs using the cause and effect method by applying to one of the Saudi industrial companies. Cause and Effect Diagram, this method will help in the good selection of cost causes, and this will improve the quality of the cost system based on activities, and through the study it was possible to reach a set of results including: Indirect industrial costs are not appropriate because they cannot meet changes in the modern industrial environment, and it is not possible to reach the real causes of cost. Make a set of recommendations, including: The need for companies to train their human cadres on the modern approach in allocating indirect costs, which is a cost approach based on recent activities and developments, and spreading the culture of cost reduction as a key factor of success and competition.
Abd El Mawla, N. K., & El Shoyman, N. B. S. (2017). Development of Activity Costing System Using Cause and Impact Method: A Case Study of a Saudi Industrial Company. Alexandria Journal of Accounting Research, 1(2), 315-345. doi: 10.21608/aljalexu.2017.58313
MLA
Naser Khalefa Abd El Mawla; Nezar Ben Saleh El Shoyman. "Development of Activity Costing System Using Cause and Impact Method: A Case Study of a Saudi Industrial Company", Alexandria Journal of Accounting Research, 1, 2, 2017, 315-345. doi: 10.21608/aljalexu.2017.58313
HARVARD
Abd El Mawla, N. K., El Shoyman, N. B. S. (2017). 'Development of Activity Costing System Using Cause and Impact Method: A Case Study of a Saudi Industrial Company', Alexandria Journal of Accounting Research, 1(2), pp. 315-345. doi: 10.21608/aljalexu.2017.58313
VANCOUVER
Abd El Mawla, N. K., El Shoyman, N. B. S. Development of Activity Costing System Using Cause and Impact Method: A Case Study of a Saudi Industrial Company. Alexandria Journal of Accounting Research, 2017; 1(2): 315-345. doi: 10.21608/aljalexu.2017.58313
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