Alhudithi, FaisalAlmawishir, Najla2024-01-092024-01-092018https://hdl.handle.net/20.500.14154/70703Studies 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 systemenBusiness Administrationcosting systemThesis