TY  - BOOK
AU  - Shahinaz Mohamed Ibrahim Gadallah 
AU  - Mohamed Sabry Elattar , 
TI  - The evolutionary adoption framework for explaining the budgeting paradox : : An activity  based budgeting approach / 
PY  - 2016///
CY  - Cairo : 
PB  - Shahinaz Mohamed Ibrahim Gadallah , 
KW  - ABB
KW  - Cost Reduction
KW  - EAF
N1  - Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting; Issued also as CD
N2  - 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
UR  - http://172.23.153.220/th.pdf
ER  -