The Extent of Implementation of Activity Based Costing Among Manufacturing Firms in Saudi Arabia

Abstract

Studies on Activity-Based Costing (ABC) system in developing countries such as Saudi Arabia are limited.This dissertation seeks to investigate the impact of applying Activity- Based Costing in Saudi manufacturing firms within Saudi Arabia.The study have surveied manufacturing companies located at the eastern region, Dammam and Khubar in specific, our results have indicated that a good percentage of the companies have implemented Activity-Based Costing system