The evolutionary adoption framework for explaining the budgeting paradox : An activity based budgeting approach /
Shahinaz Mohamed Ibrahim Gadallah
The evolutionary adoption framework for explaining the budgeting paradox : An activity based budgeting approach / (EAF) تطوير اعداد الموازنات التخطيطية من المدخل التقليدي إلى الموازنات علي اساس النشاط باستخدام Shahinaz Mohamed Ibrahim Gadallah ; Supervised Mohamed Sabry Elattar - Cairo : Shahinaz Mohamed Ibrahim Gadallah , 2016 - 180 Leaves ; 30cm
Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting
This study aimed at exploring the effect of adopting Activity Based Budgeting (ABB) on improving company performance through the Evolutionary Adoption Framework (EAF). This study used a simulatory application case on a manufacturing firm operating in Egypt. The study aimed at assessing the benefits of applying the ABB in the manufacturing sector along with the analytical feature provided by the EAF. Interviews, observations and secondary data were the main data collection techniques used for applying the case. Results showed that ABB provides better cost reduction (9%-14% cost reduction per ton), capacity analysis and performance evaluation opportunities compared to traditional budgeting but its implementation would face a number of constraints that may hinder successful application. These constraints would be dealt with through the use of the EAF which when combined with modern Management Accounting Systems (MAS) can provide better acceptance for new practices
ABB Cost Reduction EAF
The evolutionary adoption framework for explaining the budgeting paradox : An activity based budgeting approach / (EAF) تطوير اعداد الموازنات التخطيطية من المدخل التقليدي إلى الموازنات علي اساس النشاط باستخدام Shahinaz Mohamed Ibrahim Gadallah ; Supervised Mohamed Sabry Elattar - Cairo : Shahinaz Mohamed Ibrahim Gadallah , 2016 - 180 Leaves ; 30cm
Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting
This study aimed at exploring the effect of adopting Activity Based Budgeting (ABB) on improving company performance through the Evolutionary Adoption Framework (EAF). This study used a simulatory application case on a manufacturing firm operating in Egypt. The study aimed at assessing the benefits of applying the ABB in the manufacturing sector along with the analytical feature provided by the EAF. Interviews, observations and secondary data were the main data collection techniques used for applying the case. Results showed that ABB provides better cost reduction (9%-14% cost reduction per ton), capacity analysis and performance evaluation opportunities compared to traditional budgeting but its implementation would face a number of constraints that may hinder successful application. These constraints would be dealt with through the use of the EAF which when combined with modern Management Accounting Systems (MAS) can provide better acceptance for new practices
ABB Cost Reduction EAF