Implementing New Knowledge: Activity-Based Cost Management (ABCM) System: An Empirical Study in Jordanian Industrial Sector

Sulieman H. Al-Beshtawi


This research aims at studying the philosophy of Activity Based Cost Management (ABCM) and showing how modern management depends with its modern strategy concept on Activity Based Costing (ABC) to apply the (ABCM) system which works on developing and improving activities through depending on financial and non-financial information. This in turn enhances the power of companies to keep up with the current century and so to overcome the fierce competition around in order to stay in the market and to keep its profits and to increase them.

The research has included an empirical study that was applied to Jordanian industrial sector which contained big Jordanian industrial companies registered in Amman Stock Market where the sample has reached (20) companies. To achieve the objectives of the research, a questionnaire has been sent, comming back with 100% where an SPSS program has been used for the analysis.

The most important result in this research is that (ABC) system can define productive costs beside providing financial and non-financial information which is used for analyzing the activities in order to apply Activity Based Cost Management (ABCM) activities that play a very important role in the success of the company.

The research highlighted the importance of many aspects such as: the necessity of adopting technological and modern management systems, to apply the (ABCM) system in Jordanian industrial companies, because it affects making decisions, the thing that works on developing the company system and its operations to overcome the fierce competition in markets.



ABC System, ABCM System, Financial and Non Financial Information, Development and Improvement, Current Environmental Criteria.

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