The role of integration between enterprise resource planning and attribute based costing for supporting economic cost management in tourism companies
الباحثونKarrar Abdulelah Azeez، Hatem Karim Kadhim and Abdal Abbas Hassan Kadhim
المجلةAfrican Journal of Hospitality, Tourism and Leisure
مختصر البحثThe purpose of this research is to identify the role of the enterprise resource planning applications in supporting economic cost management within an attribute based costing technique. The process is to analyze the integration providing quantitative information to support the organizations on how to manage its costs. Enterprise resource planning (ERPs) give strategic and operational benefits to tourism companies, including small and large scale businesses. This allows for good financial controls and diminishes the chance of inefficiencies creeping in. The study followed an analytical method using a statistical questionnaire based on a sample of individuals of accounting, administrative, technical, and engineering departments’ staff. The research sample consisted of 50 participants and the researcher used a statistical program (SPSS) for the hypothesis test. The hypothesis was tested and accepted after calculating a set of statistical measures such as arithmetic mean, standard deviation, coefficient of variance, and percentage weight. Significantly, the most important results argued that the enterprise resource planning system provides all the detailed data for implementing an attribute based costing technique, and this facility supports the activities of the tourism company functions. This serves to provide comprehensive information for each business level about all the product attributes and thus contributes to cost control and the optimal utilization of resources cyes efficienimprovas primary processes are integrated and this . .
Keywords: Enterprise resource planning, attribute based costing, economic cost
The moderating effect of Capacity Utilization on the relationship between Capacity changes and Asymmetric Labor Costs Behavior
الباحثونKarrar Abdulellah Azeez ، Han DongPing
Donata Sobakinova
المجلةProceedings of the Eleventh International Conference on Management Science and Engineering Managemen
مختصر البحثThe study presents an interactive and theoretical research model based on the economic theory of asymmetry behavior, which implies that labor costs are more likely to increase when activity increases is greater than activity decreases. This paper presents an analysis of the effect of capacity utilization on prior capacity changes and labor costs behavior. The study methodology tests the hypotheses of nonlinear relationships among variables in the proposed model using multiple regression analysis. Data have been collected from five factories of Iraqi cement firms, these are monthly physical output data from 2006 to 2015. Findings reveal that the degree of cost asymmetry of manufacturing, selling and administrative, and total labor is associated with capacity changes and that a moderating effect of capacity utilization strongly reveals supporting the opposite pattern. Our results provide new evidence on labor costs behavior and contain important implications for both accounting and economic theories. We value this paper at its best terms because it’s one of the latest studies that empirically examine and explain the moderating effects of capacity utilization on employment capacity and labor costs behavior relationship.
Determinants of Asymmetric Cost Behavior by Deliberate Managers Decisions: A Nonlinear Regression Modeling
الباحثونkarrar azeez، han dongping and marwah zuhaira
المجلةJournal of Engineering and Applied Sciences
مختصر البحثJournal of Engineering and Applied Sciences
Capacity expansion decisions into asymmetric cost behavior: reviews and search for new determinants
الباحثونkarrar azeez، han dongping and marwah zuhaira
المجلةInternational Journal of Services Operations and Informatics
مختصر البحثInternational Journal of Services Operations and Informatics
Corporate commitment, identification, ethical leadership and social responsibility
الباحثونmarwah zuhaira ، tian tenzhang and karrar azeez
المجلةHuman Systems Management
مختصر البحثHuman Systems Management
The role of ethics in understand the relationship between religion and corruption. Personality and individual differences
الباحثونmarwah zuhaira، tian tenzhang and karrar azeez
المجلةJournal of Engineering and Applied Sciences
مختصر البحثJournal of Engineering and Applied Sciences
