مزايا و مشاكل التكامل بين نظام محاسبة المسؤولية ونظام تكاليف الأنشطة

Abstract

The Integration between Responsibility Accounting and Activity(ABC) represent an important part of design and Developing of integrated information System in the organization the Integrated Cost Systems of Fer vital information to help management in performing many functions and making several kind of deci evaluating departmental performance. Promoting process efficiencies and measuring Cost of activities and products Cost Systems dotnat with Supply information That identifying in The best opportunities for improving programs and quickly detect unused. Capacity of the activities of the organization But the realization of this in titrated Cost System faces many difficulties arif from different Overall purposes and the scope of processing without Solving the difficulties the integrated Cost System will lead to. Erroneous decisions the objective of this research work. Is to Suggest some possible solution for difficulties fasting the developing integrated Cost Systems the main suggestion ist o segregate between the database and managerial application programs in the process of design and Developing of in targeted Information System .