Making outsourcing decisions based on activity costing and their role in achieving sustainable value
The current research aims to identify what are the decisions of sustainable external supply, which represents the purchase of a good or service from a third party, a third party that was originally obtained internally, and the relationship of sustainable external supply lies in the fact that...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Research and Development Academy
2025-02-01
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| Series: | Heritage and Sustainable Development |
| Online Access: | https://www.hsd.ardascience.com/index.php/journal/article/view/1045 |
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| Summary: | The current research aims to identify what are the decisions of sustainable external supply, which represents the purchase of a good or service from a third party, a third party that was originally obtained internally, and the relationship of sustainable external supply lies in the fact that external supply, it is not just a buying decision as it is the primary decision to refuse to absorb an activity which makes it a very strategic decision. The study came to various results in addition to identifying activity-based accounting as one of the most cutting-edge management accounting techniques, the most important of which can be linked to this ABC system with modern administrative methods that suit the modern business environment to achieve sustainable value, such as the balanced scorecard, As this integration leads to reduce unit cost, achieve quality. Achieving competitive prices.
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| ISSN: | 2712-0554 |