Abstract

This study of the development of costs system represents an important challenge that is facing of companies of private , general and mixed sectors that of profit . The core problem of this study lies in using conventional approach for measuring products which is accurate. Since this way is useless, it is important to apply ABC system in the Iraqi company for seeds production to achieve a set of results including best measure for costs, enhancing control the costs management decisions that serve to produce seeds with the best prices. The study aims at identifying the features and benefits of ABC system to the agricultural companies ( the sample). The importance of the study lies in implicating this system on agricultural companies in which this system accomplishes accurate measure for costs and introduce detailed information to service management. The study got some important conclusions that are : the conventional system is insufficient. Thus, the ABC system leads to provide some information the help the decision makers to take suitable procedures .

Doi: 10.52113/6/2017-7-2/134-156