COMPATIBILITY OF RESPONSIBILITY ACCOUNTING AND THE PERFORMANCE-BASED ACTIVITY COSTING SYSTEM (PF-ABC) FOR IMPROVING COST MANAGEMENT
Hadeel Sameer Hassoon; Nawfal Hussien Abdullah
Objective: This study aims to analyze the challenges inherent in traditional costing systems and to explore the integration of Responsibility Accounting and Performance-Focused Activity-Based Costing (PF-ABC) as contemporary approaches to enhance ...