أثر نظام التكاليف على أساس الأنشطة في تحسين الإفصاح والشفافية
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Date
2018
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جامعة مسيلة
Abstract
The term "management accounting" first appeared in the report that published by the Working Group of the Anglo-American Council on Productive Competence, entitled "management Accounting" in 1950. At its beginning, it depended a set of methods known as traditional methods, Which responsed to the management internal information needs in that period, But with the development and complexity of production processes and rising indirect costs, As well as the need for management to provide new control methods to use to maintain the resources of the institution and provide more accurate reports on the cost of the unit of the product and the quantity of consumed resources in production, which helps management in the rationalization of decisions.These methods are no longer able to meet these needs,that paved the way for the emergence of new or modern methods.
In the early 1980s, the activities based on costs system emerged, Which was considered as fair system in distributing of indirect industrial costs, wich Allows for more accurate measurement of product costs. As this system generally provides more accurate product costs than traditional costing methods, this can improves disclosure and transparency.
The aim of this study is to identify the activities based on costs (ABC) system as a modern system of management accounting, and its impact to improve disclosure and transparency through the questionnaire method. The sample study represented by sample economic institutions and practitioners of auditing and accounting in order to estimate and test the multiple linear regression model.
This study concluded that is a tendency forthe institutionsto applies the (ABC) system, another significant result behind this study is the positive relationship between the application of the (ABC) system and improving disclosure and transparency. This study also recommended that economic institutions should accelerate the implementation of the system because of its effective role in Cost reduction and control; this allows the accurate inventories and sales cost evaluation that has positive reflect on the quality of the financial statements
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Keywords
activités based costing system;transparency;disclosure