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Suggested Framework for Development of Variances Analysis of Direct Materials Cost under the Modern Industrial Environment

إطار مقترح لتطوير تحليل انحرافات تكلفة المواد المباشرة 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 variances analysis of direct materials cost in its current image doesn't provide suitable information about the competitive attitude of economic units from costing side, and doesn't encourage to continuous improvement, and doesn't suitable or sufficient to modern industrial environment. therefore it should development the traditional analysis tovariances of direct materials cost, paying attention to needs and strategies of modern industrial systems for treatment the criticisms that are directed to this style and improves from role of standard costing system in support of control systems and performance evaluation, and achievement the strategy of continuous improvement. Where of past, the researcher prepared suggested framework for development of variances analysis of direct materials cost, which suits with requirements of modern industrial environment, and its application on company of Banias refinery. and the research reaches to series of results, the most important of those are: The changes which are happened in modern industrial environment didn't led to collapse and disappearance role of standard costing system, and waiving from one of its ways, it is analysis of cost variances. The traditional analysis to variances of direct materials cost doesn't refer to movements of stock, and doesn't refer to efficiency of the buying, production and selling processes.


Artificial intelligence review:
Research summary
تناقش هذه الدراسة تحليل انحرافات تكلفة المواد المباشرة في ظل البيئة التصنيعية الحديثة. يشير الباحث إلى أن الأساليب التقليدية لتحليل انحرافات التكلفة لم تعد كافية لتلبية احتياجات البيئة التصنيعية الحديثة، حيث تركز على مرحلة ما بعد الإنتاج وتغفل عن مراحل ما قبل الإنتاج. يقترح الباحث إطارًا جديدًا لتطوير تحليل انحرافات التكلفة يتماشى مع متطلبات البيئة الحديثة، ويعزز من دور نظام التكاليف المعيارية في دعم نظم الرقابة وتقويم الأداء وتحقيق استراتيجية التحسين المستمر. تم تطبيق الإطار المقترح على شركة مصفاة بانياس كدراسة حالة، وتوصل الباحث إلى أن التغيرات في البيئة التصنيعية لم تؤد إلى تقويض دور نظام التكاليف المعيارية، بل تتطلب تطوير الأساليب التقليدية لتوفير معلومات أكثر دقة وشمولية. تشمل النتائج الرئيسية أن التحليل التقليدي لا يفصح عن تحركات المخزون وفعالية عمليات الشراء والإنتاج والبيع، وأنه يجب توسيع نطاق التحليل ليشمل جوانب جديدة مثل انحرافات الجودة والإنتاج ومخزون المواد المباشرة ومخزون الإنتاج التام وطلبات الشراء وطلبيات البيع.
Critical review
تعتبر هذه الدراسة خطوة مهمة نحو تحسين أساليب تحليل انحرافات التكلفة لتتناسب مع متطلبات البيئة التصنيعية الحديثة. ومع ذلك، يمكن القول أن الدراسة قد تفتقر إلى بعض الجوانب العملية التي قد تكون ضرورية لتطبيق الإطار المقترح بشكل فعال في مختلف الصناعات. على سبيل المثال، لم يتم التطرق بشكل كافٍ إلى كيفية تنفيذ التعديلات المقترحة على الأنظمة المحاسبية القائمة، وما إذا كانت هناك تحديات تقنية أو تنظيمية قد تواجه الشركات عند محاولة تبني هذا الإطار. بالإضافة إلى ذلك، قد يكون من المفيد تضمين دراسات حالة إضافية من صناعات مختلفة لتأكيد فعالية الإطار المقترح في بيئات تصنيعية متنوعة.
Questions related to the research
  1. ما هي المشكلة الرئيسية التي تعالجها الدراسة؟

    تتعامل الدراسة مع مشكلة عدم كفاية الأساليب التقليدية لتحليل انحرافات تكلفة المواد المباشرة في تلبية احتياجات البيئة التصنيعية الحديثة، وعدم تشجيعها على التحسين المستمر.

  2. ما هو الإطار المقترح من قبل الباحث لتطوير تحليل انحرافات التكلفة؟

    يقترح الباحث إطارًا جديدًا يتضمن توسيع نطاق التحليل ليشمل جوانب جديدة مثل انحرافات الجودة والإنتاج ومخزون المواد المباشرة ومخزون الإنتاج التام وطلبات الشراء وطلبيات البيع، وذلك لتوفير معلومات أكثر دقة وشمولية.

  3. ما هي النتائج الرئيسية التي توصلت إليها الدراسة؟

    من النتائج الرئيسية أن التغيرات في البيئة التصنيعية لم تؤد إلى تقويض دور نظام التكاليف المعيارية، وأن التحليل التقليدي لا يفصح عن تحركات المخزون وفعالية عمليات الشراء والإنتاج والبيع، مما يتطلب تطوير الأساليب التقليدية.

  4. ما هي التوصيات التي يقدمها الباحث بناءً على نتائج الدراسة؟

    يوصي الباحث بضرورة توسيع نطاق تحليل انحرافات المواد المباشرة ليشمل جوانب جديدة، واستخدام المقاييس غير المالية إلى جانب المقاييس المالية، وتطوير تقارير الانحرافات لتكون أكثر شمولية وملاءمة لاحتياجات البيئة التصنيعية الحديثة.


References used
CHEATHAM, C; CHEATHAM V., 1996, Redesigning Cost Systems: Is Standard Costing Obsolete?, Accounting Horizons, December, pp 5 – 36
GERDIN, J., 2005, Management Accounting System Design in Manufacturing Departments: An Empirical Investigation Using a Multiple Contingencies Approach, Accounting, Organizations and Society, Vol. 30, No. 2: pp 99–126
GERVAIS M., 2001, Contrôle de gestion, 7eme édition, Economica, Paris, France, 420 pages
فركوس, محمد, 2001 , الموازنات التقديرية أداة فعالة للتسيير، ديوان المطبوعات الجامعية, الجزائر, 324 صفحة.
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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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