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Factors Affecting ABB Implementation in PLCC



Author(s)

Abdulaziz R. Tahar, Ahmed Eltweri

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DOI:10.17265/1548-6583/2018.09.001

This paper aims to examine the role and significance of activity-based budgeting (ABB) in developing countries. It provides comparison with the traditional system, and evaluates the possibility of implementing ABB system in private Libyan commercial companies (PLCC). This paper attempts to highlight the factors affecting the implementation of ABB in PLCC. The findings suggest that PLCC still uses traditional system in budget preparation.

activity-based budgeting, private Libyan commercial companies, budget preparation