ACCOUNTING INFORMATION SYSTEMS AND THEIR ROLE IN THE MEASUREMENT AND COST THRIFTING IN PUBLIC SHAREHOLDING INDUSTRIAL COMPANIES IN JORDAN Abed El- Rahman kh. Al- Dalabeeh & Hussein Ali Al- Zeaud Abstract This study seeks to identify the characteristics and the availability of properties, technical and organizational requirements for the accounting information systems necessary to meet the requirements of modern management of pharmaceutical companies in Jordan. The study showed that these systems are distinguished by the characteristics needed to obtain financial and non- financial required by the Administration, and it has the ability to deal with developments that may arise on the quality of decisions that could be taken, therefore the type of information to be provided, and the development of its systems whether it was in the process of data entry or processed or its outputs, as well as it can be available in the companies with the appropriate organizational structure for their operations and that there are policies and procedures in line with the nature of the accounting information system applied in them. The study recommended the need for conviction of directors of companies need to develop a budget for the re-design of their (IT) systems and work to develop most systems in the companies to be able to re-design, whenever there is a need, in addition to increase investment in automated systems because of their role in obtaining the necessary information fast and accurate. Keywords: accounting information systems, cost measurement, cost thrifting 1. Introduction The entrance of the competition field requires the company to enjoy many benefits, perhaps the most important one is the appropriate price for its products, and the careful selection of ports for the disposal of such products, which provides rapid access to the proceeds revenues from sales operations with minimal risk. This depends on the quality of the product on the one hand and the ability of management to take the appropriate decision at the right price for their products in a timely manner on the other hand, and this in turn requires an accurate calculation of costs provides the cost of the product with a maximum of accuracy in addition to securing full information concerning the product in a timely manner. The continue to use the conventional method of calculating the costs in light of the expansion of interest in service centers and low rate of use of the direct costs compared with total costs due to great advances in automation, and rapid progress witnessed by the accountancy that entered in all areas of the manufacturing process, all this is no longer secure the management of what it need data that can be used effectively to make decisions of competition due to the limitations in the accuracy of baring with the indirect costs for depending so much on self assessment, in addition to the increasing of the complexity of the application of this system whenever the indirect costs diverse, this study came to shed light on the outlook of modern cost thrift. 1.1 Problem of the Study This study exposed to the problem of measuring and thrifting the costs of public shareholding industrial companies in Jordan, through accounting information systems with answering the following questions: 1) Do the accounting information systems affect the cost measurement in the public shareholding industrial companies in Jordan? 2) Do the accounting information systems affect cost thrifting in public shareholding industrial companies in Jordan? 1.2 Importance of the Problem The significance of this study is that it is subject to thrifting and reducing costs in the industrial corporations of Jordan, especially with the rising prices of raw materials, in