The role of integration between enterprise resource planning and attribute based costing for supporting economic cost management in tourism companies
The 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 t...
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| Format: | Article |
| Language: | English |
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AfricaJournals
2020-03-01
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| Series: | African Journal of Hospitality, Tourism and Leisure |
| Subjects: | |
| Online Access: | https://www.ajhtl.com/uploads/7/1/6/3/7163688/article_16_vol_9_2__2020_iraq.pdf |
| _version_ | 1818144690938052608 |
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| author | Karrar Abdulelah Azeez Hatem Karim Kadhim Abdal Abbas Hassan Kadhim |
| author_facet | Karrar Abdulelah Azeez Hatem Karim Kadhim Abdal Abbas Hassan Kadhim |
| author_sort | Karrar Abdulelah Azeez |
| collection | DOAJ |
| description | The 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 improves efficiency. |
| first_indexed | 2024-12-11T11:51:35Z |
| format | Article |
| id | doaj.art-01813d91de584ffaae9d9ce9868c4524 |
| institution | Directory Open Access Journal |
| issn | 2223-814X |
| language | English |
| last_indexed | 2024-12-11T11:51:35Z |
| publishDate | 2020-03-01 |
| publisher | AfricaJournals |
| record_format | Article |
| series | African Journal of Hospitality, Tourism and Leisure |
| spelling | doaj.art-01813d91de584ffaae9d9ce9868c45242022-12-22T01:08:20ZengAfricaJournalsAfrican Journal of Hospitality, Tourism and Leisure2223-814X2020-03-0192The role of integration between enterprise resource planning and attribute based costing for supporting economic cost management in tourism companiesKarrar Abdulelah Azeez0 Hatem Karim Kadhim 1Abdal Abbas Hassan Kadhim 2College of Administration & Economics University of Kufa, Iraq College of Administration & Economics University of Kufa, Iraq College of Administration & Economics University of Kufa, Iraq The 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 improves efficiency.https://www.ajhtl.com/uploads/7/1/6/3/7163688/article_16_vol_9_2__2020_iraq.pdfenterprise resource planningattribute based costingeconomic cost managementtourism companies |
| spellingShingle | Karrar Abdulelah Azeez Hatem Karim Kadhim Abdal Abbas Hassan Kadhim The role of integration between enterprise resource planning and attribute based costing for supporting economic cost management in tourism companies African Journal of Hospitality, Tourism and Leisure enterprise resource planning attribute based costing economic cost management tourism companies |
| title | The role of integration between enterprise resource planning and attribute based costing for supporting economic cost management in tourism companies |
| title_full | The role of integration between enterprise resource planning and attribute based costing for supporting economic cost management in tourism companies |
| title_fullStr | The role of integration between enterprise resource planning and attribute based costing for supporting economic cost management in tourism companies |
| title_full_unstemmed | The role of integration between enterprise resource planning and attribute based costing for supporting economic cost management in tourism companies |
| title_short | The role of integration between enterprise resource planning and attribute based costing for supporting economic cost management in tourism companies |
| title_sort | role of integration between enterprise resource planning and attribute based costing for supporting economic cost management in tourism companies |
| topic | enterprise resource planning attribute based costing economic cost management tourism companies |
| url | https://www.ajhtl.com/uploads/7/1/6/3/7163688/article_16_vol_9_2__2020_iraq.pdf |
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