The Impact of Applying Time Driven Activity-Based Costing on Improving the Efficiency of Performance in Jordanian Industrial Corporations: A Survey Study
Bibliographic record
Abstract
The paper explored the impact of applying the time driven activity-based costing-TDABC- model (independent variables) on improving the efficiency of performance (dependent variables) in Jordanian industrial corporations. Based on a questionnaire form data from a sample of 73 participants at different managerial positions, from 30 industrial corporations listed in Amman stock exchange (ASE), were gathered and processed using the statistical package of social sciences. The main results showed that there are significant impacts of applying TDABC on improving the efficiency of performance in Jordanian industrial corporations. The main conclusion indicated that TDABC has the ability to benefit from technological developments on the basis of the activities’ charts and reflected on pricing decision making processes in industrial corporations. The research also concluded that senior management and cost accountants of the sample studied did not desire in the short run to change the current cost accounting system due to the additional costs of using the new cost accounting system. The study recommended the application of TDABC in corporations where their operations relied on TDABC’s constituents as proved its impact on reducing costs of products and increasing corporations profitability.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.001 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".