دور التكلفة علي اساس النشاط في رفع كفاءة الأداء المالي في المؤسسات الصناعية
Year: 2022
Type: article
Abstract: The study examined the role of activity-based costs and their effect in raising the efficiency of financial performance in industrial enterprises. The study problem was represented in what are the steps and advantages of the activity-based cost accounting system in the efficiency of financial performance in industrial enterprises. The study aimed to identify the steps of the activity-based costing system and their impact on the efficiency of financial performance in industrial enterprises. Clarifying the importance of the benefits of the activity-based cost system that helps the management of industrial enterprises to achieve their goals. The importance of the study stems from showing the role of activity-based costing as an information system that helps the management effectively to achieve its competitive and strategic goals. The research followed the descriptive and analytical approach by testing the sample by distributing the questionnaire. . The study reached many results, the most important of which is the analysis of the main and subsidiary processes. Determine the total costs of the activities. Verify the identity of productive activities. Cost management contributes to identifying the costs of activities that add value. It assists management in examining and evaluating the elements of efficiency and effectiveness. Optimizing the available productive resources and employing them to achieve the goals. Determine the deviations and their causes and take corrective actions. The study recommended a set of recommendations, the most important of which is that the management of industrial enterprises should play a guiding or guiding role regarding the importance of cost advantages on the basis of activity. Enacting accounting legislation to apply modern systems. The management should establish specialized advisory and information centers to develop cost approaches.
Institution: University of Al-Butana
Language: Arabic
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7220403916