اثر تطور البيئة الصناعية المتقدمة والسوق المفتوحة في نظام التكاليف المعيارية : دراسة تطبيقية في شركة الصناعات الاليكترونية == The Effect of Developing The Advanced Industrial Environment And The Open Market In The Standard Cost System
Author name:
ذكرى جمعة سكر الواسطي
Supervisor name:
نصيف جاسم الجبوري
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
07T3627 - p.pdf
Abstract:
منذ بداية عقد الثمانيات من القرن السابق ونظام الكلفة المعيارية يواجه الانتقادات الشديدة ويتعرض للهجوم بسبب انه لا يزود الشركات الصناعية المتقدمة بالمعلومات المطلوبة ويعود الانتقاد الموجه لنظام الكلفة المعيارية الحالي (التقليدي) بانه نظام غير مرتبط بالبيئة | It is not new to say that the Cost Accounting was born and grown up in the advanced industrial environment. After the enormous evolution in that environment, the needs have increased to develop the Cost Accounting System as the direct labour encompasses a little proportion in comparison to the factory overhead costs. Therefore many cost systems had appeared in addition to a lot of ways and measures to overcome the emerging problems. One of the most important cost systems is the Standard Cost System. The problem in the research is that Cost Accounting is still slow in its evolution to follow the current development in the advanced industrial environment and the open international markets.We can't deny that there are a lot of interesting attempts to follow the ongoing development. Nevertheless, there are still drawbacks and problems in the Cost Accounting Systems that had not been resolved yet and the Standard Cost System is one of them. The aim of this research is to answer the question; can the current Standard Cost Accounting System accomplish the real needs of the fast and successive developments in all the knowledge fields and the world of today which is strongly correlated with the advanced technology and the open international markets? or it needs to develop and change to follow the current changes in our world today.The hypothesis of this research embraces the idea that there's a positive and strong relationship between the technological development or the advanced industrial environment and the open markets with the Cost Accounting System.The significance of this research comes to show how the Standard Cost System is important as an applied system in almost or nearly all the industrial companies and institutes in the developed countries and in spite of that it is facing a lot of assaults and bitter criticisms.It has been concluded through the research that the Cost Accounting System is so effective and being used in spite of all criticisms; but it needs to be developed and updated. In addition it was deduced that there are industrial institutes that don't apply the non - financial measurements besides the financial measurements in the process of monitoring and development.With regard to the researcher's recommendations; they include measure to apply and develop the Cost Accounting System and to apply some suggested samples of new variances besides using the non - financial measurements with the financial measurements in the process of monitoring.
