TY  - JOUR
T1  - Measuring the Effect of Direct and Indirect Costs on the Revenues of Kofa
Cement Factory using the Multi Linear Regression Technique
AU - Ali Saleh, Hameed AU - Nayef Taayyh, Abdul Qader AU - Alwan, Ali Nasser 
JO  - International Business Management
VL  - 13
IS  - 7
SP  - 300
EP  - 306
PY  - 2019
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2019.300.306
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2019.300.306
KW  - Cost accounting
KW  -cost management
KW  -management accounting
KW  -cost classification
KW  -variable
KW  -necessity
AB  - The research aims to measure the effect of changes in direct and indirect costs on revenues of
production. The descriptive approach and the standard economic measurement approach were used in the
formation of the model based on the multiple regression method in the analysis of Kofa Cement Factory data
for the year 2016. The regression equation was estimated by using the least squares method. The results showed
that the direct and indirect costs affected the revenues of production. This indicates that the independent
variables direct and indirect costs explain the changes occurred in the revenues. The study recommended the
necessity of adopting the variable (direct) cost method to determine the costs that vary with the volume of
activity and those being charged on the revenues because fixed costs are period costs as well as the adoption
of the variable cost in pricing the product after taking into consideration the wishes of customers and the
behavior of competitors.
ER  -