아프리카ㆍ중동

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 Egyptian manufacturing firms may be descendingly arranged as follows: Activity Based Costing (ABC) system, Target Costing (TC) system , Resource Consumption Accounting (RCA) system, Activity Based Management (ABM) ,Other systems, Theory of Constraints (TOC) and Value Chain (VC) analysis.