Impact of Activity-based Costing (ABC) on Competitive Advantage in the Jordanian Telecommunication

Abstract

This study aimed at exploring the impact of Activity-based costing (ABC) on Competitive Advantage in the Jordanian Telecommunication, by conducting an analysis of the gaps between the scientific development of the activity-based costing (ABC)  system and the reality of its application in practice is necessary to determine the applicability and applicability of the business organizations in the light of the continued dominance of traditional techniques. The researcher adopted the descriptive statistics methodology by applying the questionnaire (the study tool) to a sample of a size of (222). The study results found that there is a statistically significant differences at the level of significance (α = 0.05) of the impact of applying activity-based costing (ABC) on the competitive advantage in the Jordanian telecommunications.