THE APPLICATION OF ACTIVITY-BASED COSTING AND ACTIVITY-BASED PLANNING INFLUENCES DECISION MAKING

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Hussein Mubark Salim Bin Dhubea Saleh Ahmed Al-Riami

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.

Article Details

How to Cite
DHUBEA, Hussein Mubark Salim Bin; AL-RIAMI, Saleh Ahmed. THE APPLICATION OF ACTIVITY-BASED COSTING AND ACTIVITY-BASED PLANNING INFLUENCES DECISION MAKING. Asia-Pacific Management Accounting Journal, [S.l.], v. 12, n. 1, june 2017. ISSN 2550-1895. Available at: <http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/673>. Date accessed: 21 sep. 2017.
Section
Management Accounting