معوقات تطبيق نظام التكاليف على أساس الأنشطة (دراسة تطبيقية على قطاع صناعة المواد الغذائية في الجمهورية اليمنية)

Abstract

The objective of this study is to identify the important obstacles in implementing the system of costs based on the activities ABC in the structure of the food production in The study samples were consisted of 50 scenes included the co workers in the ministry of finance employees . The tools used for implementation in this study were the questionnaires for detecting the effects of: Knowledge of the accountants awareness, the raise of the costs, lack of the necessary appliances in terms of systems, the content....