Evaluation of Cost Accounting System at Manufacturing Firms in The Gaza Strip-Field Study

Abstract

This study aims to evaluate the cost accounting system at manufacturing firm in the Gaza strip. To fulfill this objective the two researchers conducted a field study in manufacturing firms in the Gaza Strip with a capital of more than 500.000 USD. Such firms came out to be 51, whereby the researchers distributed 51 questionnaires to financial managers and accountants at these firms. Only 31 questionnaires were responded to and returned, which is 61% of the distributed questionnaires. To analyze the results of the study, the researchers used descriptive statistics indicators, in addition to statistic test groups such as: (T) test, Chi-square test and variance analysis test. The study represented that; implementing cost accounting system at manufacturing firms in the Gaza strip provide data that is used to determine product cost, help in decision making. maximize the competitive ability of a firm, and help control cost items.