The following investigation aims to determine the aspects of obstacles for applying Activity Based Costing (ABC) system in the Egyptian case and the significant differences among the effects of such obstacles. The Study used the survey method to describe and analyze the obstacles in some...

The present research aims to an overview of the mutual fund in Egypt. The establishment of the first mutual funds was achieved in 1994. Nowadays, the total mutual funds reached 90 funds, approximately. The income funds represent the largest share of the Egyptian mutual funds (40%), growth funds...

The present investigation aims to determine the factors affecting evolution of Activity Based Costing (ABC) system in Egyptian case. The study used the survey method to describe and analyze these factors in some Egyptian firms. The population of the study is Egyptian manufacturing firms....

The present investigation aims to state the parameters affecting the increase of performance efficiency inside some manufacturing firms by applying ABC system in Egypt. The authors used the survey method to describe and analyze these parameters in some Egyptian firms. The population of the...

The present study aims to carry out a competitive analytical study between ABC and RCA systems in order to adopt an effective cost system. The study used the survey method to describe and analyze these systems. The population of the study is Egyptian manufacturing firms. Accordingly, the number...

This study investigates the ability of the Balanced Scorecard (BSC) to explain stock performance; The BSC has a multi-dimensional approach to performance measurement. According to (Kaplan & Norton, 1992); the traditional balanced scorecard was broken down into four dimensions: financial,...

The present study aims to analyze viability of some applied cost systems. The population of the study is some Egyptian manufacturing firms. The number of received questionnaires was 385. The results indicated that, according to the application extent indicator, the currently cost systems in...

In a business environment defined by overproduction, ever increasing competitive pressures, fast technological dynamics, there remain few reliable instruments to be used by managers in order to develop and maintain competitive advantages. Traditionally, manufacturing cost reduction represents...

In a business environment defined by overproduction, ever increasing competitive pressures, fast technological dynamics, there remain few reliable instruments to be used by managers in order to develop and maintain competitive advantages. Traditionally, manufacturing cost reduction represents...

“The human development” concept was born in a period characterized by an important number of events that have caused important changes of the geo-political factors as well as essential mutations at economic and social level. This period is known as the “post-war era”. In this era, the...