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Mohamed M. El-Gibaly

0000-0002-1881-9837

Publications (2)

Integrating Activity-based Costing with Continuous Enhancement: A Strategic Approach to Operational Efficiency and Cost Management

Mohamed M. El-Gibaly · Asian Journal of Economics, Business and Accounting · 2024

The main objective of this research is to show how integrating activity-based costing (ABC) with continuous improvement processes can enhance cost management and operational efficiency. The development of automated firms and global firms has necessitated a shift in principles and...

Open access Research Article 10.9734/ajeba/2024/v24i101536

A Proposed Costing System for Agile Just-In-Time Supply Chains with Back-Flush and throughput Accounting

Mohamed M. El-Gibaly · Asian Journal of Economics, Business and Accounting · 2024

According to the new advances in the form of new firms, including JIT and Agile, further advances in technologies, computer programs, and the systems of official accounting all become necessary to be modified. Also, the considerations of kaizen costing systems, in addition to the...

Open access Research Article 10.9734/ajeba/2024/v24i51298