Factors Affecting ABB Implementation in PLCC

• 作者: Abdulaziz R.Tahar Ahmed Eltweri
• 来源期刊: 现代会计与审计:英文版
• 学科: 经济
• 关键词: activity-based BUDGETING PRIVATE Libyan COMMERCIAL COMPANIES BUDGET preparation
• 年，卷（期）: 2018,（9）
• 页码范围: 431-438
• 页数: 8页
• 分类号: F239

摘要

This paper aims to examine the role and significance of activity-based budgeting(ABB)in developing countries.It provides comparison with the traditional system,and evaluates the possibility of implementing ABB system in private Libyan commercial companies(PLCC).This paper attempts to highlight the factors affecting the implementation of ABB in PLCC.The findings suggest that PLCC still uses traditional system in budget preparation.