Parameters Affecting the Increase of Performance Efficiency Inside Some Egyptian Manufacturing Firms by Applying ABC System

The present investigation aims to state the parameters affecting the increase of performance efficiency inside some manufacturing firms by applying ABC system in Egypt. The authors used the survey method to describe and analyze these parameters in some Egyptian firms. The population of the investigation was Egyptian manufacturing firms. Accordingly, the number of received questionnaires was 386 (from 19 Egyptian manufacturing firms) in the second half of 2013. Finally, the results indicated that the values of parameter weights (Effect percentage on efficiency increase) are 20, 19, 18, 16, 14 and 13% for good understanding of production processes, effective usage extent of documentary system, good selection of the cost manager to activate the ABC system, developing the future planning by using forecasting data, not historical, top management support and cost analysis using quantitative and computerized methods, respectively