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Variances Analysis of Conversion Cost under the Modern Industrial Environment

تحليل انحرافات تكلفة التحويل في ظل البيئة التصنيعية الحديثة

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 Publication date 2014
  fields Economy
and research's language is العربية
 Created by Shamra Editor




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The criticisms connected with the traditional approach for variance analysis of conversion cost focused on using variance of volume for measuring exploitation of productive capacity, and negligence of increasing in the production, also using working hours, and the time of machines working as a basis for counting carrying rates of conversion costs, and counting the variance. When variance analysis was not restricted in determined group of changes, and the changes which are used in the analysis can change according to what develops and appears of situations and needs, so variance analysis in its present form does not provide suitable information about the competitive attitude of economic unit from costing side. Therefore, it is necessary to improve and modify the traditional method of variance analysis of conversion cost under needs and strategies of modern industrial systems, to fit the variance analysis in a way that treats the criticisms which were directed to this style, the role of standard costs system in support of control systems and performance correction, and achievement the strategy of continuous improvement. The research tries to study the criticisms which were directed to the traditional method of variance analysis of conversion cost, then to apply the modern method of variance analysis of conversion cost, and which suits with requirements of modern industrial environment, in company of Banias Refinery, and the researcher reaches to series of results, the most important of those are: The changes which happened in modern industrial environment affected the traditional analysis of variance of conversion cost; The traditional analysis of variance of conversion cost doesn't encourage the continuous improvement; The traditional analysis of variance of conversion cost doesn't refer to movements of stock in its different types; and The total variance of conversion cost in company of Banias Refinery is (-399845730) , that is actual conversion cost bigger than standard conversion cost to the actual production.


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Research summary
تناول البحث تحليل انحرافات تكلفة التحويل في ظل البيئة التصنيعية الحديثة، حيث ركز على الانتقادات الموجهة للأسلوب التقليدي في تحليل هذه الانحرافات. وأوضح الباحث أن الأسلوب التقليدي لا يشجع على التحسين المستمر ولا يوفر معلومات كافية عن تحركات المخزون وأنواعها المختلفة. كما أن الأسلوب التقليدي يركز على انحرافات حجم الإنتاج وساعات العمل، مما يجعله غير ملائم لبيئة التصنيع الحديثة التي تتطلب مرونة أكبر في التحليل. قام الباحث بتطبيق الأسلوب الحديث لتحليل انحرافات تكلفة التحويل في شركة مصفاة بانياس، وخلص إلى أن التغيرات في البيئة التصنيعية الحديثة أثرت بشكل كبير على الأسلوب التقليدي، مما يستدعي تطويره ليتلاءم مع المتطلبات الحديثة. وأوصى الباحث بضرورة توسيع نطاق التحليل التقليدي ليشمل جوانب أخرى مثل جودة الإنتاج وتحركات المخزون، واستخدام مقاييس غير مالية بجانب المقاييس المالية لدعم عملية التحليل وتحديد المسؤوليات بدقة أكبر.
Critical review
دراسة نقدية: على الرغم من أن البحث قدم تحليلاً شاملاً لانحرافات تكلفة التحويل في ظل البيئة التصنيعية الحديثة، إلا أنه يمكن القول أن هناك بعض الجوانب التي تحتاج إلى مزيد من التوضيح والتفصيل. على سبيل المثال، كان من الممكن تقديم أمثلة عملية أكثر توضيحاً لتطبيق الأسلوب الحديث في شركات أخرى غير مصفاة بانياس، مما يعزز من مصداقية وعمومية النتائج. كما أن البحث ركز بشكل كبير على الانتقادات دون تقديم حلول عملية واضحة يمكن تطبيقها بسهولة. بالإضافة إلى ذلك، كان من الممكن أن يتناول البحث تأثير هذه الانحرافات على الأداء المالي للشركة بشكل أكثر تفصيلاً، مما يساعد في فهم الأثر الاقتصادي لهذه الانحرافات بشكل أفضل.
Questions related to the research
  1. ما هي الانتقادات الرئيسية الموجهة للأسلوب التقليدي في تحليل انحرافات تكلفة التحويل؟

    الانتقادات الرئيسية تشمل عدم تشجيع التحسين المستمر، عدم توفير معلومات كافية عن تحركات المخزون، والتركيز على انحرافات حجم الإنتاج وساعات العمل.

  2. كيف أثرت التغيرات في البيئة التصنيعية الحديثة على الأسلوب التقليدي لتحليل انحرافات تكلفة التحويل؟

    التغيرات في البيئة التصنيعية الحديثة جعلت الأسلوب التقليدي غير ملائم، حيث أنه لا يوفر مرونة كافية ولا يشجع على التحسين المستمر، مما يستدعي تطويره ليتلاءم مع المتطلبات الحديثة.

  3. ما هي التوصيات التي قدمها الباحث لتحسين الأسلوب التقليدي لتحليل انحرافات تكلفة التحويل؟

    أوصى الباحث بتوسيع نطاق التحليل التقليدي ليشمل جوانب أخرى مثل جودة الإنتاج وتحركات المخزون، واستخدام مقاييس غير مالية بجانب المقاييس المالية لدعم عملية التحليل وتحديد المسؤوليات بدقة أكبر.

  4. ما هي النتائج الرئيسية التي توصل إليها الباحث من خلال تطبيق الأسلوب الحديث في شركة مصفاة بانياس؟

    النتائج الرئيسية تشمل أن التغيرات في البيئة التصنيعية الحديثة أثرت بشكل كبير على الأسلوب التقليدي، وأن تكلفة التحويل الفعلية أكبر من تكلفة التحويل المعيارية، مما يستدعي تطوير الأسلوب التقليدي ليتلاءم مع المتطلبات الحديثة.


References used
BARFIELD, J; RAIBORN, C; KINNEY, M. Cost Accounting: Traditions and Innovations , South-Western College Publishing, U.S.A., 1997, pp 478-480
CHEATHAM, C; CHEATHAM, V. Redesigning Cost Systems : Is Standar Costing Obsolete ?. Accounting Horizons, December, 1996, pp 23 - 31
COOPER, R. Japanese Cost Management Practices.CMA Magazine, October, 1994, pp 20-25
COOPER, R; TURNEY, R. Internally Focused Activity-Based Cost Systems in Performance Excellence in Manufacturing and Service Organization. American Accounting Association, 1990, p 95
DRURY, C. Cost Control and Performance Measurement in an AMT Environment. Management Accounting, November, 1990, pp 40 – 46
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