Financial results vs. implementation of accounting practices

It is worth mentioning that the proper implementation of accounting practices provides a good opportunity for firms to compete in market order offer qualitative products and services, which have affordable prices consumers (Nugroho et al., 2022). The main purpose this study overview impacts some manufacturing companies Albania. To carry out study, questionnaires distributed cities Durrës Tirana were used. was noticed from most important elements focus on reducing costs increasing profit. This applies any firm, but surveyed Albania are focused short-term spectrum try reduce do not bring immediate benefits. During analysis, it seen had implemented with reduced costs, such as their division into fixed, variable additional costs. None used regression method forecast future activity-based costing (ABC) only known theoretically. aims contribute literature also results value developing countries like