THE DIFFUSION OF AN INTEGRATED ACTIVITY-BASED COSTING (ABC) WITH THE ECONOMIC VALUE ADDED (EVA) NEXT TO TUNISIAN ENTERPRISES
This article is interested in the success rate of the ABC diffusion method also called the strategic accounting of costs or the activity-based costing when linked with the performance indicator of the economic value added creation (EVA). Its objective consists in showing the extent to which the diffusion of the latter next to Tunisian companies could succeed or fail in the presence of the following contingencies variables: the size of the company, the applied technology, the state of the competitive environment, the culture of these companies as well as the full cost and capital costs distortion. A survey was carried out next to a sample of 60 Tunisian private (small and medium) companies located in different areas and in different economic sectors in Tunisia. It revealed that the main factors affecting the success of the ABC method diffusion linked with the EVA next to these companies are the type of the applied technology, the problem of costs of the products, activities and of the capital distortion and their affectation. Similarly the financial and innovation culture as well as the intensive competition affect the diffusion success of the ABC method linked with the EVA.