The application of activity-based costing and activity-based planning influences decision making / Hussein Mubark Salim Dhubea and Saleh Ahmed Al-Riami

Dhubea, Hussein Mubark Salim and Al-Riami, Saleh Ahmed (2017) The application of activity-based costing and activity-based planning influences decision making / Hussein Mubark Salim Dhubea and Saleh Ahmed Al-Riami. Asia-Pacific Management Accounting Journal (APMAJ), 12 (1). pp. 1-38. ISSN 2550-1631

Abstract

This study provides information on the efficiency of decision making based on accurate information through the use activity-based costing (ABC) and activity based planning (APB). The results of this study provide additional insights for the management to adopt future strategic planning by controlling costs and invest in profitable projects. Furthermore, the results of the study will be helpful for all decision makers at all levels of the company. The findings of this study can contribute to the literature review.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Dhubea, Hussein Mubark SalimUNSPECIFIED
Al-Riami, Saleh AhmedUNSPECIFIED
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Planning. Business planning. Strategic planning
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
Journal: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 12
Number: 1
Page Range: pp. 1-38
Item ID: 29928
Uncontrolled Keywords: Activity-based costing, Activity-based planning, Decision making
URI: http://ir.uitm.edu.my/id/eprint/29928

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