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Raise The Competitiveness of Industrial Entities Through The Recognition of Idle Resources By Applying (TDABC) (Practical study)

رفع القدرة التنافسية للمنشأة من خلال الكشف عن الطاقة الإنتاجية غير المستغلة باستخدام نظام (TDABC) _ دراسة تطبيقية _

1755   3   51   0 ( 0 )
 Publication date 2015
  fields Accounting
and research's language is العربية
 Created by Shamra Editor




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This study aim to apply Time-Driven Activity-Based Costing (TDABC) in Syrian industrial environment to define the ability of (TDABC) in recognition ofidle resources and calculating the cost of it, because of the critical role of this recognition in reducing production cost and inducing entity’s competitive force. (TDABC) has been applied in one of the industrial entities in Damascus Rural. Applying (TDABC) in this entity led to the presence of unused production capacity in one of the entity's sections which representing 27% of the total costs of the resources division, in addition to determine the cost of this unused production capacity, while the adopted accounting cost system in the entity couldn't discover unused production capacity in any section of entity. This study revealed that (TDABC) succeeded in defining idle resources in the chosen entity, and showed the simplicity of applying this method.


Artificial intelligence review:
Research summary
تستعرض الدراسة تطبيق نظام التكلفة على أساس النشاط الموجه بالوقت (TDABC) في بيئة الصناعات السورية، بهدف الكشف عن الطاقة الإنتاجية غير المستغلة وتحديد تكلفتها. تم تطبيق النظام في إحدى المنشآت الصناعية في محافظة ريف دمشق، وكشف عن وجود طاقة غير مستغلة بنسبة 27% من إجمالي تكاليف موارد القسم. بينما لم يظهر نظام محاسبة التكاليف التقليدي أي دلالة على وجود طاقة غير مستغلة. خلصت الدراسة إلى أن نظام (TDABC) يمكنه الكشف بسهولة عن الطاقة غير المستغلة وتحديد تكلفتها، مما يسهم في تخفيض تكاليف الإنتاج ورفع القدرة التنافسية للمنشأة.
Critical review
دراسة نقدية: تقدم الدراسة مساهمة قيمة في مجال محاسبة التكاليف من خلال تطبيق نظام (TDABC) في بيئة صناعية سورية. ومع ذلك، يمكن توجيه بعض الانتقادات البناءة. أولاً، الدراسة تركز على قسم واحد فقط من المنشأة، مما قد يحد من تعميم النتائج على الأقسام الأخرى. ثانياً، البيانات المستخدمة تعود لعام 2010، مما قد يؤثر على دقة النتائج في ظل التغيرات الاقتصادية والسياسية التي شهدتها سوريا منذ ذلك الحين. أخيراً، كان من الممكن تعزيز الدراسة بمزيد من التحليل المقارن بين نظام (TDABC) وأنظمة محاسبة التكاليف الأخرى لتوضيح الفروق بشكل أكثر تفصيلاً.
Questions related to the research
  1. ما هو الهدف الرئيسي من تطبيق نظام (TDABC) في الدراسة؟

    الهدف الرئيسي هو الكشف عن الطاقة الإنتاجية غير المستغلة وتحديد تكلفتها، مما يسهم في تخفيض تكاليف الإنتاج ورفع القدرة التنافسية للمنشأة.

  2. ما هي النسبة المئوية للطاقة غير المستغلة التي تم الكشف عنها في الدراسة؟

    تم الكشف عن طاقة غير مستغلة بنسبة 27% من إجمالي تكاليف موارد القسم.

  3. ما هي الفروق بين نظام (TDABC) ونظام محاسبة التكاليف التقليدي وفقاً للدراسة؟

    نظام (TDABC) يمكنه الكشف بسهولة عن الطاقة غير المستغلة وتحديد تكلفتها، بينما نظام محاسبة التكاليف التقليدي لم يظهر أي دلالة على وجود طاقة غير مستغلة.

  4. ما هي التوصيات التي قدمتها الدراسة للمنشآت الصناعية السورية؟

    أوصت الدراسة بتبني نظام (TDABC) في المنشآت الصناعية السورية نظراً لقدرته على الكشف عن الطاقة الإنتاجية غير المستغلة وتخفيض تكاليف الإنتاج، بالإضافة إلى سهولة تطبيقه.


References used
TSE, M. S. C.Adopting Time-Driven Activity-Based Costing Model For IT Cost Management In E-Commerce Organizations. IADIS International Conference E-Commerce, 2007, p182
TSE, M. S. C.& GONG, M. Z.Recognition of Idle Resources in Time-Driven Activity-Based Costing and Resource Consumption Accounting Models. JAMAR Journal, Vol.7,No 2 , 2009, pp. 41-54
ÖKER, F.& ADIGÜZEL, H.Time-Driven Activity-Based Costing: An Implementation in a Manufacturing Company. jcaf. 2010 Nov-Dec, 2010, pp. 75-92
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