Download أنموذج ( أ ) الخاص برسائل الماجستير و اطاريح الدكتوراة ( اخر شهادة

) ‫أنموذج ( أ ) الخاص برسائل الماجستير و اطاريح الدكتوراة ( اخر شهادة‬
University of Baghdad
College Name
College of Administration and Economics
Department
Accounting
Full Name as written
in Passport
Salah H. Mohammed Al-Khalidi
e-mail
[email protected]
Career
Assistant Lecturer
Master
Lecturer
Assistant Professor
Professor
PhD ‫حاليا طالب دكتوراه‬
Thesis Title
Using ABC System for Assigning and Allocating Marketing Costs and Directing
Pricing Decisions
Year
2004
Abstract
ABC system is considered the most modern and accurate system in
determining products costs at present time. So this research deals with the
importance and necessity of using ABC system in assigning marketing costs to
direct the significant managerial decisions such as pricing decisions. The
increase in marketing costs have increased their importance, and this requires
to assign them to products in making pricing decisions, and not only assign
production costs; as the traditional systems information have become
misleading & confused, and the management can’t depend on them in making
the significant decisions such as pricing decisions and products profitability
valuation decisions.
In addition to that the allocation of marketing costs to cost objectives
(product, customer) must be done in a logical accurate way to get the most
accurate costs of products, and to support the management with the more
objective information. Hence, ABC system is used to assign those costs and
this study aims to show the possibility of using ABC system in assigning
marketing costs and the importance of that in directing pricing decisions.
This research consists of four chapters; the first one in title “marketing costs
and pricing decisions” includes three parts . The first one contains the concept
of marketing and marketing costs, their characteristics, and importance at
present time. The second one deals with the main purposes of classifying costs
. Whereas the third part includes one of the previous purposes which is
making managerial decisions represented in pricing decisions, it contains
pricing concepts, its importance, objectives, and the essential methods of
pricing, with advantage and disadvantage of each method .
The second chapter in title “The concept and importance of ABC system and
its designing steps”, deals with ABC system in two parts . The first one
includes ABC system concept, the reasons of its emergence, the philosophy of
) ‫أنموذج ( أ ) الخاص برسائل الماجستير و اطاريح الدكتوراة ( اخر شهادة‬
ABC system, the essential indicators dependent in applying this system, and
the benefits achieved of applying it. The second one shows the essential steps
of designing ABC system in marketing companies and the role of this system
in directing pricing decisions.
The third chapter represent the practical part of this research which titled
“Applying ABC system in Oil Products Distribution Company (State Co.) / The
Middle” . This chapter contains four parts , the first one includes a historical
and acknowledging summary about the company, the sample of this research
(Oil Products Distribution Company (State Co.) / The Middle) , the second one
shows the steps of applying ABC system in that company . The third one is
about operating ABC system in the company to determine the products costs,
and how much it is important in directing pricing decisions. Whereas the
fourth one includes the determinations of mechanism dependent in pricing
products for the distributing company, and determining the suggestive prices
by depending on cost information that provided the ABC system.
Finally the fourth chapter which is “ The conclusions and recommendations”.
It is of two parts, the first one is about the conclusions, and the second one is
about the recommendations.