Impact of Activities Based Costing Systems which Supported by Enterprise Resource Planning Systems on the Firm Performance - Case Study

  
This research is primarily aimed at examining and evaluating the Impact Of Activities Based Costing Systems Which Supported By Enterprise Resource Planning Systems On The Firm Performance. The integration of information technology and costs systems do not provide significant independent effects on Financial performance when they do not interact together, and that the industrial enterprises have achieved the greatest advantages of financial performance through investments in costs systems represented in the system (ABC) based on or together with the integration of information technology in the form of (ERP) systems.
 
The results show that the ERP system measures the cost of the product accurately by loading the product with the resources consumed in the production, thus reducing the cost of the operations, which improves the production process by analyzing the activities and deleting the nonhosting activities of the value. The implementation of ERP has led to the development of the ABC system by increasing its ability to reduce and costs control, ease of flow, access to and processing of information, and the development of longterm strategic plans.The results also show that the integration of the ERP system with the ABC system achieves operational benefits of improving quality, reducing cost, increasing productivity and reducing manufacturing cycle time. It also achieves strategic benefits of integrating functions and reducing costs and management. It also achieves managementlevel benefits of improved performance, improved decisionmaking and planning.The researcher concluded that the ABC systems Which Supported By (ERP) have a positive impact on the firm performance .