The role of integrating ABC and EVA in improving the efficiency of performance measures in Egypt : An empirical study /
دور تدعيم مدخل المحاسبة على اساس تكلفة النشاط بالقيمة المضاعفة الاقتصادية فى رفع كفاءة استخدام مقاييس الاداء فى مصر دراسة تطبيقية
Dina Elsayed Mostafa Abdelhakeem ; Supervised Ibrahim Mohammed Elsibai
- Cairo : Dina Elsayed Mostafa Abdelhakeem , 2008
- 181Leaves ; 30cm
Thesis (M.Sc.) - Cairo University - Faculty Of Commerce - Department Of Accounting
This research aimed at improving the output of the (ABC) system which was considering only the actual costs of the production process (overhead costs) and was not consider the cost of investment or cost of capital of the production proces (ABC) allocated only the overhead costs for each product but did not allocate cost of capital for each product.to improve the output of (ABC) , it was suggested to integrate - ABC