The role of cost accounting in controlling cost elements

Abstract

The study aimed to clarify the extent of the effect of using the activity-based costing system in controlling cost elements, to identify the effect of using the target costing system in controlling cost elements. The study tested hypotheses: the activity-based costing system influences the control of cost components. The historical, deductive, inductive, and analytical descriptive approaches were used, and the results were reached, including: The use of the activity-based costing system helps in controlling the cost elements. The target costing system leads to providing effective control of the cost elements. The study suggested recommendations, including: the use of the activity-based costing system, as it provides information on controlling cost elements.