Harmonizing ABC System with ERP System for Operational Effectiveness Improvement during Covid-19 Pandemic

Relying on modern technological systems has always been one of the most important means used to mitigate the negative effects of crises facing the economies of countries, especially if these systems are harmonized and integrated to achieve a competitive advantage for the company and improve operational effectiveness. The aim of this study is to measure the impact of harmonizing activity-based-costing system with enterprise resource planning in improving the operational effectiveness of manufacturing companies listed on the Amman Stock Exchange by implementing industry type as a mediating variable. In order to achieve the study objectives, a designed questionnaire was developed and distributed to specialists in the accounting department, enterprise resource planning system managers, and costing managers within the study population. The study revealed that industry type as a mediating variable has modified the role of enterprise resource planning system integration with the activity-based-costing system in improving operations effectiveness, especially in the food, supplies, and agricultural sectors, and it is recommended for managers to develop and improve their current systems by attracting software specialists to build the integration between information systems. © 2022 IEEE.

New environmental factors affecting cost systems design after COVID-19

The COVID-19 pandemic is changing the way firms do business and changing it quickly. At the present time, there is an urgent need to restructure many activities within companies, including the redesign of cost systems to accommodate the negative effects resulting from this disease. This paper aims to examine the impact of certain environmental factors on cost system design (product diversity and relevant cost information) which has been examined by previous studies. It is important to research this topic again and to suggest other factors (technological changes and triggered exception operational losses) resulting from changing operational style after the worldwide spread of COVID-19. The empirical results indicate that the cost system design applied in industrial corporations listed on the Amman Stock Exchange is positively affected by technological changes, triggered exception operational losses, and relevant cost information, while no relationship was found with product diversity. © 2020 by the authors;licensee Growing Science, Canada.