Abstract

This study aims to measure the efficiency of the applied cost system in Jordanian ports, and to know the effect of
this system on management decisions; in pricing services, providing new services to customers, measuring
performance and controlling it.
Researcher used descriptive and analytical statistic to analyze the responses of responsible in this study, and
testing the study’s hypotheses.
Researcher found that: The applied cost system in Jordanian ports is efficient, there is no effect of applied cost
system in Jordanian’s ports on services pricing decision, there is no effect of applied cost system in Jordanian
ports on offering new services decision to customers, There is no effect of applied cost system in Jordanian’s ports
on measuring performance decision, There is no effect of applied cost system in Jordanian’s ports on performance
control decision, and there is no effect of individuals’ characteristics in the sample on perceiving the importance of
using the applied cost system in Jordanian’s port decisions.

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