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The Effectiveness of Modified Cost Standards in Modern Industrial Environment: An Applied Study

مدى فعالية معايير التكلفة المطورة في البيئة التصنيعية الحديثة - دراسة تطبيقية –

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




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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 directed 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.


Artificial intelligence review:
Research summary
تتناول هذه الدراسة فعالية معايير التكلفة المطورة في البيئة التصنيعية الحديثة، حيث تعتبر معايرة التكاليف جزءًا أساسيًا من أي نظام تكاليف معياري متكامل. تهدف الدراسة إلى تطوير معايير التكلفة لتكون أكثر كفاءة وفعالية في ظل المتغيرات التكنولوجية والتنافسية الحديثة. لتحقيق هذا الهدف، قام الباحثون بدراسة الأهداف التي يجب على معايير التكلفة أن تخدمها في بيئة التصنيع الحديثة، والخصائص المقترحة التي يجب أن تكتسبها المعايير، بالإضافة إلى خطوات إعداد المعايير في هذه البيئة. اعتمد الباحثون على المنهج الوصفي التحليلي وأجروا دراسة استطلاعية في شركة مصفاة بانياس، حيث تم توزيع استبيانات على العاملين في مديريات الحسابات والتخطيط والمالية. أظهرت النتائج وجود فروق ذات دلالة إحصائية بين البيئة التصنيعية الحديثة والبيئة التقليدية من حيث تأثيرهما على خصائص معايير التكلفة ومنهجية إعدادها، مما يستوجب تعديل وتطوير معايير التكلفة التقليدية لتتوافق مع البيئة التصنيعية الحديثة. توصلت الدراسة إلى أن معايير التكلفة المطورة تساهم في تحسين الرقابة وتخفيض التكاليف، وأن نجاح تطوير هذه المعايير يتطلب مشاركة جميع الأطراف المعنية وفهمهم لكيفية استخدامها وربطها بالأهداف الاستراتيجية للوحدة الاقتصادية.
Critical review
دراسة نقدية: تقدم هذه الدراسة إسهامًا مهمًا في مجال تطوير معايير التكلفة لتتناسب مع البيئة التصنيعية الحديثة. ومع ذلك، يمكن توجيه بعض الانتقادات البناءة. أولاً، كان من الممكن أن تتناول الدراسة بشكل أعمق تأثيرات محددة لتكنولوجيا التصنيع الحديثة على معايير التكلفة، مثل الأتمتة والذكاء الاصطناعي. ثانيًا، رغم أن الدراسة اعتمدت على استبيانات ومقابلات شخصية، إلا أن عينة البحث كانت محدودة بشركة واحدة، مما قد يؤثر على تعميم النتائج. ثالثًا، كان من الأفضل تضمين تحليل مقارن بين معايير التكلفة في الصناعات المختلفة لتقديم رؤية أشمل. وأخيرًا، كان من الممكن تقديم توصيات أكثر تفصيلية حول كيفية تنفيذ التعديلات المقترحة على معايير التكلفة في الوحدات الاقتصادية المختلفة.
Questions related to the research
  1. ما هي الأهداف التي يجب على معايير التكلفة أن تخدمها في بيئة التصنيع الحديثة؟

    يجب على معايير التكلفة أن تخدم أهداف الرقابة على التكاليف، تحسين الأداء، وتدعيم القدرة التنافسية للوحدات الاقتصادية في بيئة التصنيع الحديثة.

  2. ما هي الخصائص المقترحة التي يجب أن تكتسبها معايير التكلفة في البيئة التصنيعية الحديثة؟

    يجب أن تكتسب معايير التكلفة خصائص مثل المرونة، الاستجابة للمتغيرات التنافسية، والقدرة على تحقيق التكلفة المستهدفة.

  3. ما هي الخطوات المقترحة لإعداد معايير التكلفة في البيئة التصنيعية الحديثة؟

    تشمل الخطوات إعداد معايير عمليات المعالجة الصناعية، قياس التكلفة المستهدفة، وإضفاء البعد الاستراتيجي على معايير العمليات.

  4. ما هي النتائج الرئيسية التي توصلت إليها الدراسة حول فعالية معايير التكلفة المطورة؟

    توصلت الدراسة إلى أن معايير التكلفة المطورة تساهم في تحسين الرقابة وتخفيض التكاليف، وأن نجاح تطوير هذه المعايير يتطلب مشاركة جميع الأطراف المعنية وفهمهم لكيفية استخدامها وربطها بالأهداف الاستراتيجية للوحدة الاقتصادية.


References used
ACORD, T. Manufacturing, Efficiency, Customer, Satisfaction, Profitability, and Changes. Furniture Design & Manufacturing, Vol 68, July, 1996, pp 48-92
ANSARI, S. et al. Target Costing the Next-Frontier in Straegic Cost Management . IRWIN, Professional Publishing, 1997, pp 61-118
BEHIMANI, A. OKANO, H. Targeting Excellence: Target Cost Management at Toyota in the UK. Management Accounting, July / August, 1995, pp 31-63
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