The Effect of Process Infrastructure on the Success of ABC

This work aims at testing the process infrastructure of the plant, with its two main components the plant layout and the product technology, for its mediating impact on the success of ABC in improving the plant performance. In which, despite of the theoretically proven benefits that are gained from applying ABC, its real life application showed contradictory results. Researchers claims that, there is an indirect relationship between the ABC application and its success in improving the organization's performance that is mediated through contextual factors. An empirical study is conducted on a multinational manufacturing company working in the pharmaceutical industry in Egypt. It is found that the process infrastructure of the plant has a significant mediating impact on ABC success in improving rates of manufacturing cost and profit.

Autorentext

Noha Abd El-Rahman. Assistant lecturer at the British University in Egypt. BSc in Accounting, very good degree with honors, Suez Canal University, together with professional experience in the Commercial International Bank. MSc in Accounting, highest honors degree, Cairo University. Pursuing PhD in Accounting at London South Bank University.