الفهرس 
Obstacles of modern cost accounting systemsOnly 14 pages are availabe for public view
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Abstract
Costs management is one of the most important elements of competition in the modern environment, and this is through the ability to produce in a lowest cost, highest quality and competitive prices to satisfy customers and to support the competition strategy. This matter shows the increasing interest to adopt modern systems of cost accounting, which cope up with the latest objects in the modern work environment. The earlier effects and factors showed the need for a new system of cost which offers a suitable way to measure the costs of products and services in a way that gives an accurate report to the outcomes cost and the size of materials used in its production, with the possibility of getting the information related to costs to meet the management needs to make different decision especially pricing decision. The earlier aspects are the first to appear in modern systems of cost accounting which enable the management to improve decision-making and planning in addition to minimizing costs such as the activity based cost system (ABC) , Time Driven Activity Based Costing TDABC and target cost T.C(Guzman,2014).
In contemporary high global competitive environment, the knowledge of company’s costs is a major drive to competitive advantage. Emphasis is put to company’s financial performance, quality of process ordering and innovation a great potentiality. Without understanding the details of true costs for services, manufacturing, delivery of products, the organizations will hardly survive in this competitive environment. Dejnega (2011) , argued that it is necessary to use proper cost system by using effective cost techniques when one wants to receive accurate information about its customers and activities. However, the cost system used in many organizations is not assigned to activities. Contemporary calculation methods and formulas lack the ability to determine, how the processes, products and customers segments consume the sources and generating the revenues. the problems with traditional costs techniques in connection with a lack of understanding of types of customers, in the field of market segment; the costs are recorded in the high level of accumulation, the traditional system is functional in its orientation, but not in the output.
This in turn these traditional techniques can lead to a poor decision-making management and a misleading information. This weak point could be solved in the form of cost methods Activity Based Costing and it’s new version is called Time Driven Activity Based Costing. While Activity Based Costing found an application in practice itself, Time Driven Activity Based Costing has to seek the way to be used as a common method in the business practice.