Ahmad, Nassr Saleh Mohamad; Leftesi, Abdulghani - International Institute of Social and Economic Sciences - 2014
Traditional MAPs such as standard costing and variance analysis, traditional budgeting and cost volume profit analysis …, including Libyan organisation to adopt advanced MAPs such as ABC, JIT, TQM, life cycle assessment and target cost. Purpose: This … study seeks to examine the extent to which traditional and advanced MAPs are being used in Libyan manufacturing companies …