The Effect of Activity-Based Costing (ABC) on Managing the Efficiency of Performance in Jordanian Manufacturing Corporations – An Analytical Study
Why this work is in the frame
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Bibliographic record
Abstract
The study explored the effect of activity-based costing (ABC) on the efficiency of performance in Jordanian manufacturing corporations. A questionnaire form was designed and distributed to a sample of 72 managers in 20 manufacturing corporations, and data were collected and analyzed using EXCEL and SPSS packages. The results found that the application of ABC has a significant effect on managing resources, performance efficiency, cost reduction, and costs of unused capacity in Jordanian manufacturing corporations. The conclusion showed that ABC were able to differentiate between high and low volume products among different activities of manufacturing corporation in Jordan. The research also concluded that the main difficulties were in differentiating between value added and non value added activities, unclear strategies, and incomplete information for decision making processes, thus, whatever activity-slack existed more levels of cooperation also existed between members of the value chain (VC). The study recommended more application of the ABC in different corporations as proved its effect on pricing decisions, cost reduction and a competitive ability of corporations in different markets.
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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 | 0.006 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.000 | 0.001 |
| Open science | 0.000 | 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 it