مدخل إدارة التكلفة على أساس العمليات والخصائص المميزة للمنتج لدعم نظم الإدارة الإستراتيجية: دراسة تطبيقية في المنشآت الصناعية

الموضوعات

إدارة

روابط وملفات

التعريف والنوع

رقم الوثيقة

f3f7a980-9ef7-4bb5-a915-3f32fbe44f42

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل دكتوراة

نوع الملف

pdf text

أسماء الملفات

1958409_1.pdf

بيانات النشر

ترجمة العنوان

An Approach to Process-and-Feature Based Cost Management to Support the Strategic Management Systems: An Applied Study in Industrial Firms

ألقاب المؤلفين

[{"name_ar":"إبــراهيم ميده","title_ar":"اشراف","title_en":"Supervision"},{"name_ar":"عبدالله سعيد حزام","title_ar":"اشراف","title_en":"Supervision"},{"name_ar":"نورا ياسين إسماعيل سعيد","title_ar":"اعداد","title_en":"Preparation"}]

اللغة

Arabic

المصدر والدورية

اسم المصدر

مدخل إدارة التكلفة على أساس العمليات والخصائص المميزة للمنتج لدعم نظم الإدارة الإستراتيجية: دراسة تطبيقية في المنشآت الصناعية

المحتوى والصفحات

عدد الصفحات

0

ترجمة الملخص

Generally, this research aimed at improving the traditional cost measurement system currently used in a Yemeni industrial organization into a Process-Based Cost (PBC) and Feature Based Cost(FBC) system for the purpose of providing the information that meets the requirements of the strategic management systems in order to increase the competitive in the modern competitive contexts.The study adopted a qualitative approach for the purpose of achieving its objectives. Generally, the study was divided into five chapters. Chapter One dealt with the general frame work of the study. Chapter Two deals with the most important developments and changes having taken place in the modern business contexts and the managerial thoughts and concepts which resulted from pressures and challenges that the organizations have been subject to in the competitive markets. These pressures and challenges have forced the organizations to a) adopt a strategy that fits and enhances their competitive capabilities and enables the organizations to survive and continue in those markets, and b) apply a set of strategic managerial systems that are regarded as basic rules that should be referred to when selecting the strategies supposed to be adopted by the organization in order to achieve the desired success. This strategy has had a great impact on the traditional cost system, creating a need to improvea cost management system under the modern strategic management. Chapter Three included the most important systems of the strategic management, i.e., the target cost system, value chains, and continuing improvement. These tools are based on the principle that customer satisfaction is the basis of antecedence and survival in the markets, hence the importance of a) having new managerial styles aiming at achieving a low cost with maintaining a high quality of the product at the same time (or achieving a higher quality)with a competitive advantage, and b) achieving the integration among these strategic managerial tools in order to be able to achieve their goals. Chapter Four discussed the recommended improvement for the cost system through integrating the PBC and FBC measurement system whose first target is the customer represented by features and specifications that meet his needs and magnify the organization’s benefit. Chapter Five was designed to conduct an applied study in a Yemeni industrial organization under the Yemeni Corporation for Cement Industry and Marketing, i.e., Al-Barh Cement Factory. The study evaluated the cost system currently employed in the factory together with its short comings and then re-operatedthe factory data in order to apply the FBC and PBC measurement system and compareit with the factory system in terms of the measurement accuracy, output quality. A recommended framework was also created in order for the data to flow between the PBC and FBC cost measurement system and the strategic management styles (the target cost-value chain analysis-continuing improvement). The framework explains the role of integration between the system and those styles in reducing the cost of normal Portland cement. The results obtained by the present study are as follows:1. Evaluating the cost system employed in Al-BarhCement Factory demonstrated its reliance on the traditional principles in calculating the product cost, and then in specifying and distributing it. It also showed that the production service centers costs are distributed to the centers of the sale, administrative and productive processes through the exchange distribution and according to certain fixed percentages which are repeated in every cost course without evaluating or updating them from time to time when required. Also, the cost is distributed between the two products (normal, resisting) based on the product size, which leads to distortion and inaccuracy of the distribution process. As a result, this list never represents the cost reality for the two products. 2. The system outputs (whether listed or reported) reflected the internal performance level of the factory, but ignoredthe external atmosphere changes such as the competition circumstances, the best performance of the competitors, and also the customer satisfaction. They also lack accuracy andspeed, and they are inappropriate for analyzing purposes, which results in failure in the rationalization of the administrative decisions, and in taking necessary actions for improving, controlling and reducing the cost and analyzing the value.3. The PBC and FBCmeasurement systemhas led to reducing the cost of both the normal bulk cement and normal pack of cement. The ton cost of normal bulk cement and normal pack ofcement reached 36,504.29 YR and 39,271.85 YR respectively according to the current traditional system of the factory. However, theton cost of normal bulk cement and normal pack of cement reached 36,014.25 YR and38,576.88YRrespectively according to the PBC and FBC measurement system.4. The factory suffers from an increase in its products cost with its commitment to the quotation issued by the top management of the organization. Consequently, profits have been decreased, reaching to loss in the last few years because of new competitors. 5. The targeted cost system can be applied to reduce the normal Portland cement cost in the factory, without changing its specifications and properties, through the integration of the targeted cost system with the value chain during the two steps of planning and designing, and also the continuous development of the production step. This can be achieved by a qualified cost system depending upon the process and features of the product that provides a qualified industrial work environment, and also enables to control, develop and adjust the real cost of the products within the competitive atmosphere and changing requirements.6. Through integrating the targeted cost system with the value chain in the planning and designing steps, and by adopting the outputs of the Process-Based Cost and Feature Based Cost system, the cost went down by an amount of 10,688.54YR per ton .In the light of the above results, the researcher suggeststhe followingrecommendations:1. There is a necessity to improve the cost systems in Al-Barh Cement Factory to achieves credibility and justice in accounting product costs, and obtains data, information and records sufficient for measurement and analysis purposes 2.Attemptingto apply, even partially, the FBC and PBC measurement system to a number of departments and centers according to the factory’s capabilities, and manage costs based on the processes, activities, features and specifications.3. Raising the top management’s awareness of the importance of improving the managerial thinking applying the modern strategic managerial styles that keep pace with the contemporary contexts, and consequently improving the accounting thinking and cost systems that lead to achieve competitive advantages .4. The importance for the factory management to pay full attention to the necessary managerial techniques and styles, and work to achieve them in order to decrease the cement cost with cooperation the cost department.as this has an effect of the factory profitability, and its market share competitive capability in the local market.

إشراف وإعداد

الإشراف

إبــراهيم ميده, عبدالله سعيد حزام

الإعداد

نورا ياسين إسماعيل سعيد

الاقتباسات الببليوغرافية