This study aims to identify the methods used to measure production cost and to allocate manufacturing overhead، to assess the extent to which the essential components of a cost accounting system are available, and to determine the areas in which cost information is used for pricing, control, and decision-making. The study adopted a descriptive-analytical approach and used a questionnaire to collect data, supplemented by direct field observation. The Statistical Package for the Social Sciences (SPSS) was used for data analysis. The result showed that most of the surveyed companies continue to rely on traditional systems for measuring costs and allocating manufacturing overhead despite the high proportion of these costs relative to total costs in most of the companies. The results also indicated that some of the essential components of a cost accounting system are available, while others remain limited. Cost information was used more extensively to determine production costs and to price products, whereas its use in control, planning, budgeting, decision-making, and performance evaluation was limited. The study recommends conducting future research on the feasibility of gradually adopting modern costing methods, and examining the gap between the perceived importance of cost information and its actual level of use in industrial companies............. Keywords:............ Cost accounting systems; industrial companies; manufacturing overhead costs.