Abstract
The research aims to identify the problems and difficulties faced by the Iraq Industrial companies in the application of Activity – Based Costing Approach . the research indicate that the Iraq Industrial companies faced a lot of difficulties in the application of Activity – Based Costing ( ABC ) Approach with medium degree in general . also the research indicated that some of the difficulties were highly as in the case of the absence of accounting legislation in Iraq that obligation the companies to application a new system for costing . non – existence of the guideness role from accounting auditors in awareness the management companies with the importance and advantages of this Approach . In addition there are some difficulties with medium degree as in the case of Non-adopt Standards and accounting rules belong Iraq's environment . the high cost of the Activity – Based Costing ( ABC ) Approach application .
The research present a series recommendation , including the issuance of legislation and the adoption of accounting standards and a special accounting rules related to the Iraq's environment that obligation companies to application new Approach for costing . the research focus on the role of accounting auditors ot indicative or guideness for raising the Knowledge to the Iraq companies management with importance merits of the ABC . The universities and colleges to hold training courses and awareness programs on the Activity – Based Costing ( ABC ) .