The Relationship Among Activity Based Costing, Unlimited Improvement and Performance: A Study in Libya

Authors : Abdulwahab Sahiri Hasan Lagaa

Pages : 31-50

View : 16 | Download : 24

Publication Date : 2024-07-20

Article Type : Research Paper

Abstract :The growth of companies depends not only on the amount of products or services they provide, but also on the costs they incur. This means that a company sells a lot of products and satisfies their customers. However, companies will not be able to grow if their costs exceed their revenues. Reducing costs is the first priority of all companies in this sense. Thus, companies must implement successful plans to reduce costs. The aim of the research is to evaluate the relationship between activity-based costing and unlimited improvement and business performance. As a result of the study, it was determined that there is a relationship between the variables. The activity-based costing system provides accurate information about the activities on which the costs depend, which helps to determine the importance of the activities. It is expected that the findings obtained as a result of the research will contribute to the managers taking sound decisions according to their goals at every stage.
Keywords : Faaliyet tabanlı maliyetleme, sınırsız iyileşme ve performans, performance