... explained. And in the final one, some limitations of this project will be given. 21 3.3 Research hypothesis This study focus on the interactions among three factors: ABC, production capabilities ... other costs which can be considered as indirect costs like maintenance, tooling, production control, purchasing, quality control, storage and handling, plant supervision and engineering costs. ... information is the core advantage to all of organizations. The winners will be the ones who can access and hold the most useful and reliable information especially accounting information. This...