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All Journal International Journal of Accounting Innovation
Hassoon, Hadeel Sameer
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Economics, Econometrics & Finance

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COMPATIBILITY OF RESPONSIBILITY ACCOUNTING AND THE PERFORMANCE-BASED ACTIVITY COSTING SYSTEM (PF-ABC) FOR IMPROVING COST MANAGEMENT Hassoon, Hadeel Sameer; Abdullah, Nawfal Hussien
International Journal of Accounting Innovation Vol. 1 No. 3 (2025): October
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v1i3.15

Abstract

Objective: This study aims to analyze the challenges inherent in traditional costing systems and to explore the integration of Responsibility Accounting and Performance-Focused Activity-Based Costing (PF-ABC) as contemporary approaches to enhance cost management and performance evaluation within industrial settings. Method: The research was conducted through an applied case study at the General Company for Electrical and Electronic Industries, focusing on the Electric Water Heater Production Line (80 and 120-liter models). Data were collected through on-site observations and financial performance analysis to identify inefficiencies and cost distortions. Results: Findings revealed that the manufacturing facility relied on outdated costing techniques, resulting in inflated production costs, frequent errors, and inefficiencies in operational processes. The application of Responsibility Accounting and PF-ABC demonstrated potential for more accurate cost allocation, enhanced managerial control, and improved performance evaluation. Novelty: This study contributes to management accounting literature by proposing a synergistic model that integrates Responsibility Accounting with PF-ABC, offering a modernized framework for cost management optimization and strategic decision-making in industrial enterprises.
Co-Authors Abdullah, Nawfal Hussien