000			02253cam a2200325 a 4500
003			EG-GiCUC
005			20250223031524.0
008			160623s2016 ua f m 000 0 eng d
040			_aEG-GiCUC _beng _cEG-GiCUC
041	0		_aeng
049			_aDeposite
097			_aM.Sc
099			_aCai01.05.02.M.Sc.2016.Sh.E
100	0		_aShahinaz Mohamed Ibrahim Gadallah
245	1	4	_aThe evolutionary adoption framework for explaining the budgeting paradox : _bAn activity based budgeting approach / _cShahinaz Mohamed Ibrahim Gadallah ; Supervised Mohamed Sabry Elattar
246	1	5	_a(EAF) تطوير اعداد الموازنات التخطيطية من المدخل التقليدي إلى الموازنات علي اساس النشاط باستخدام
260			_aCairo : _bShahinaz Mohamed Ibrahim Gadallah , _c2016
300			_a180 Leaves ; _c30cm
502			_aThesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting
520			_aThis 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
530			_aIssued also as CD
653		4	_aABB
653		4	_aCost Reduction
653		4	_aEAF
700	0		_aMohamed Sabry Elattar , _eSupervisor
856			_uhttp://172.23.153.220/th.pdf
905			_aAml _eCataloger
905			_aNazla _eRevisor
942			_2ddc _cTH
999			_c57006 _d57006