Impact of Applying the ABC on Improving the Financial Performance in Telecom Companies

Abdullah Salah Hardan, Tareq Mohd Shatnawi


 The focus of this paper is to explore the impact of activity-based costing (ABC) on telecom companies
performance. To achieve this aim, a questionnaire survey was considered, and structured interviews with
selecting staffs in management accounting and financial departments were conducted to supplement the survey
data. This paper shows that ABC is appropriate for telecom companies as a service sector. The result indicated a
positive relationship between applying the ABC and the telecom companies financial performance, and the
needed infrastructure to implement the ABC is available in telecom companies operations, but there are
obstacles prevent telecom companies to apply the ABC in their operation to control cost and optimize expenses,
which requires more studies.

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