Availability of the Application Ingredients of Activity-Based Costing System in Jordanian Tourism Companies

The study aimed to show the extent of existence of the application ingredients of Activity-based costing system in Jordanian tourism companies. The study found that the main ingredients is existed in these companies, the management perspective generally support its application, but it rather believe that the application costs exceed its benefits and the management fears from not applying it efficiently. The human cadres and the available technology support its application except that the available software packages do not cover all the activities, and there is no continuous technical support to the users of the equipment and software. It was also concluded that the nature of the business of Jordanian tourism companies support the application of this system.