Implementing Second Generation of costing system and its Impact on Costs Behavior Rationalization/ an Applied Study on the General Firm for the Pharmaceutical Industry and Medical Supplies/ Samarra

This research aims to verify the possibility of applying the driven-time activity-based cost system as a second generation and one of the modern management accounting methods as an input to determine the unused capacity and rationalize the cost behavior of the economic unity by testing this possibi...

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Bibliographic Details
Main Authors: Hazim Hashim Mohammed, Mohammed Abdulaziz Mohsen
Format: Article
Language:Arabic
Published: Salahaddin University-Erbil 2023-02-01
Series:Zanco Journal of Humanity Sciences
Online Access:https://zancojournal.su.edu.krd/index.php/JAHS/article/view/395
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