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استخدام مدخل الخصائص التقنية لمعلومات المحاسبة الادارية في صياغة وتنفيذ استراتيجيات المزايا التنافسية : دراسة تطبيقية في شركة الهلال الصناعية - مساهمة مختلطة == Using Technical Attributes Approach For Management Accounting Information In Formulating And Executing Strategies Competitive Advantages Applied Study In Al - Hilal Industrial Company
Author name:
جابر حسين علي جابر
Supervisor name:
هاشم علي هاشم الموسوي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University Of Basrah - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Basrah
First pages:
07T3517 - p.pdf
Abstract:
Accompanied by application a traditional Techniques of management accounting a lot of criticisms that it has not kept pace with developments and changes in the business environment and are thus unable to meet the requirements of administration inachieving competitive strategies of the organization, This had the effect of weakening the competitive position of the organizations has therefore required change in the information systems in general. The focus was more on management accountinginformation for their technical characteristics of (Relevance in the process of decision making and to respond to the requirements of understanding and recognition processes).Accordingly, the study was aimed at achieving the following : - 1 - Diagnosing deficiencies in traditional management accounting techniques applied in the sample study in response to the requirements of contemporary competitive environment, and to the competitive strategies (reduce the cost, improve quality, just - in - time delivery) 2 - Solve deficiencies in traditional management accounting techniques applied in the sample study by using technical characteristics approach for management accounting information.This study conclude the importance of management accounting information in formulating and executing competitive strategy and the importance of adapting the competitive strategy (reduce the cost, improve quality, just - intime delivery) as one package in sample study besides concentrated on delivery in a time strategy in watercondation factory and reduce cost strategy in Electrodes factory and adapting improve quality strategy in Cover factory
