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Register a new userSuggested 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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Aِl-Baath University ورقة بحثية
Publication date
2014
fields
Economy
and research's language is
العربية
Created by
Shamra Editor
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إن تحميل انحرافات تكلفة المواد المباشرة بصورته الراهنة لا يوفر معلومات مناسبة عن الموقف التنافسي للوحدة الاقتصادية من الناحية التكاليفية, و لا يشجع على التحسين المستمر, و بالتالي لم يعد مناسباً أو كافياً لبيئة التصنيع الحديثة. لذلك يرى الباحث بأنه يجب تطوير التحليل التقليدي لانحرافات تكلفة المواد المباشرة في ظل احتياجات و استراتيجيات نظم التصنيع الحديثة, و ذلك من أجل معالجة أوجه القصور التي وجهت لهذا الأسلوب, و بما يحسن من دور نظام التكاليف المعيارية في دعم نظم الرقابة و تقويم الأداء, و تحقيق إستراتيجية التحسين المستمر. مما سبق, أعد الباحث إطارا مقترحاً لتطوير تحميل انحرافات تكلفة المواد المباشرة و بما يتلاءم مع متطلبات بيئة التصنيع الحديثة, و تطبيقه على شركة مصفاة بانياس كدراسة حالة, و قد توصل الباحث إلى مجموعة من النتائج أهمها: لم تؤد التغيرات التي حدثت في بيئة التصنيع الحديثة, و ما تبعها من انتقادات إلى تقويض و اختفاء دور نظام التكاليف المعيارية, و التخلمي عن أحد أهم أساليبه, و هو تحميل انحرافات التكلفة. لا يفصح التحميل التقليدي لانحرافات تكلفة المواد المباشرة عن تحركات المخزون بأنواعه المختلفة, كما لا يفصح عن فعالية عمليات الشراء و الإنتاج و البيع.
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.
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.
Cost standards represent the main part of the building process of any complete
standard cost system. Given this, the cost calibration process attracts special attention in
the domains of planning, control, and decision making. The criticisms direct
ed to standard
costing systems in the traditional environment do not mean that these systems must be
abandoned in the modern industrial environment, but they must be developed to reflect the
competitive and technological changes, making them more competent and effective. That
is, the past and present determination for what it must achieve, and what it must be, then
for performance continuation and measuring what has been achieved, and comparing it
with what was set, and determining variances and their reasons, can't reduce its importance
and role in increasing the effectiveness of control and evaluation of performance. The
researcher discusses how to develop cost standards in the light of modern environmental
changes represented in international competition and the technology of modern industry.
To achieve the objective of this research, the researcher studies the following points:
• Determining aims that these cost standards must serve in the environment of
modern industry.
• Studying the proposed characteristics that these cost standards must acquire in the
light of the modern industrial environment.
• Steps of standard preparation in the light of the modern industrial environment.
The importance of the study of the environment under
international humanitarian law to the exposed developing
countries to global marginalization led by the major industrialized
countries redeployment of polluting industries to the environment
in
the south of the developing regions under the slogan of
contributing to the development of developing countries, and in
this context, we must address the requirements of environmental
protection in the international humanitarian law remained and the
efforts being made for it, especially at the time of wars and
armed conflicts
Abstract The metrics standardly used to evaluate Natural Language Generation (NLG) models, such as BLEU or METEOR, fail to provide information on which linguistic factors impact performance. Focusing on Surface Realization (SR), the task of convertin
g an unordered dependency tree into a well-formed sentence, we propose a framework for error analysis which permits identifying which features of the input affect the models' results. This framework consists of two main components: (i) correlation analyses between a wide range of syntactic metrics and standard performance metrics and (ii) a set of techniques to automatically identify syntactic constructs that often co-occur with low performance scores. We demonstrate the advantages of our framework by performing error analysis on the results of 174 system runs submitted to the Multilingual SR shared tasks; we show that dependency edge accuracy correlate with automatic metrics thereby providing a more interpretable basis for evaluation; and we suggest ways in which our framework could be used to improve models and data. The framework is available in the form of a toolkit which can be used both by campaign organizers to provide detailed, linguistically interpretable feedback on the state of the art in multilingual SR, and by individual researchers to improve models and datasets.1
Adopted the Syrian economy , which has seen an interference large part of the State , the public sector, which is employing a workforce in various sectors of the economy , and the issuance of the Legislative Decree No. / 7/ 2007 on the promotion of i
nvestment and had been preceded by Law No. / 10 / of 1991, evidence of awareness the need for change in the economic policies and a legal framework to attract foreign direct investment , because this kind of investments have the potential to diversify the economy and develop it at the lowest cost, create jobs , and bring in capital and expertise and assistance on the development of geographic regions varied. In case of setting conditions for the foreign direct investments serve the national economy.
The research found that there is a role for foreign direct investment on the process of economic development in the Syrian Arab
Republic on the basis of the results of the field survey.
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