Application of Using the Activity-Based Costing System on Product Development in Jordan’s Manufacturing Listed Manufacturing Firms

Purpose: The aim of this research was to examine how the Activity-Based Costing system (ABC) affected product development in Jordanian manufacturing public shareholding companies. Design/methodology/approach: According monthly statistical bulletin Amman Stock Exchange and Securities Depository Center, study population for year 2022 included (56) industrial firms. questionnaire distributed financial manager, production sales accountant. In comparison total number circulated questionnaires, (132) were authorized analysis. Regression analysis correlation used analyze data extract results related methods study, namely, descriptive statistics, Cronbach's alpha equation, Pearson's coefficient, linear regression Findings: revealed that there is a connection between ABC companies, where approach contributes improvement products by tracking stages since its inception concentrating on activities add value company eliminating do not any value, naturally improving competitive position company. Research Practical implications: Hence, one study's main findings suggests developing strategies methodically practically gathering comprehensive company's operations. advised Jordan's companies stay up with recent advancements field activity-based costing. Originality/value: This recommends acceleration advancement areas activity costs employment latent capabilities advantage, also recommended train employees develop their serve strategies. As reveal most firms Jordan have infrastructure adopt implement system.