The reasons behind the non-application of the activity based costing system in the service industry in Lebanon. (c2015)

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dc.contributor.author Dandach, Ghiwa Ali
dc.date.accessioned 2015-09-09T08:53:44Z
dc.date.available 2015-09-09T08:53:44Z
dc.date.copyright 2015 en_US
dc.date.issued 2015-09-09
dc.date.submitted 2015-05-15
dc.identifier.uri http://hdl.handle.net/10725/2123
dc.description.abstract The Activity Based Costing (ABC) system, despite its spread in the First World Countries and the recognition of its importance also in the third world countries, is not adopted in the service industry in Lebanon while costing output. This thesis seeks the reasons behind the reluctance of decision makers from applying the Activity Based Costing system. The study relied on prior research and studies undertaken on this topic abroad. Hypotheses were developed stating the most significant reasons that were tested through survey and interviews. Eventually, statistical results revealed that the real factors prohibiting the application of the ABC system are the lack of commitment of controllers and employees, the necessity to change internal culture, the availability of financial and time resources and the satisfaction of the current costing system. Other factors sum up as the priority of company to other considerations, and the lack of technology. en_US
dc.language.iso en en_US
dc.subject Activity-based costing -- Lebanon en_US
dc.subject Costs, Industrial -- Lebanon en_US
dc.subject Lebanese American University -- Dissertations en_US
dc.subject Dissertations, Academic en_US
dc.title The reasons behind the non-application of the activity based costing system in the service industry in Lebanon. (c2015) en_US
dc.type Thesis en_US
dc.term.submitted Spring en_US
dc.author.degree Master of Bus. Administration en_US
dc.author.school SOB en_US
dc.author.idnumber 201300962 en_US
dc.author.commembers Zakka, Janine en_US
dc.author.commembers Kassar, Abdul Nasser en_US
dc.author.woa OA en_US
dc.author.department Business Law en_US
dc.description.embargo N/A en_US
dc.description.physdesc 1 hard copy: xi, 70 leaves; 31 cm. available at RNL. en_US
dc.author.advisor Gammal, Walid El en_US
dc.keywords Activity Based Costing System en_US
dc.keywords Adoption en_US
dc.keywords Service Industry en_US
dc.keywords Allocation en_US
dc.keywords Indirect Costs en_US
dc.keywords Overhead Costs en_US
dc.keywords Cost Management en_US
dc.keywords Decision Makers en_US
dc.keywords Traditional Costing en_US
dc.keywords Standard Costing en_US
dc.description.bibliographiccitations Bibliography: leaves 65-70. en_US
dc.identifier.doi https://doi.org/10.26756/th.2015.14 en_US
dc.identifier.tou http://libraries.lau.edu.lb/research/laur/terms-of-use/thesis.php en_US

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