دور التكلفة علي اساس النشاط في رفع كفاءة الأداء المالي في المؤسسات الصناعية

الملخص

The study examined the role of activity-based costs and their effect in raising the
efficiency of financial performance in industrial enterprises. The study problem
was represented in what are the steps and advantages of the activity-based cost
accounting system in the efficiency of financial performance in industrial
enterprises. The study aimed to identify the steps of the activity-based costing
system and their impact on the efficiency of financial performance in industrial
enterprises. Clarifying the importance of the benefits of the activity-based cost
system that helps the management of industrial enterprises to achieve their goals.
The importance of the study stems from showing the role of activity-based costing
as an information system that helps the management effectively to achieve its
competitive and strategic goals. The research followed the descriptive and
analytical approach by testing the sample by distributing the questionnaire.
. The study reached many results, the most important of which is the analysis of
the main and subsidiary processes. Determine the total costs of the activities.
Verify the identity of productive activities. Cost management contributes to
identifying the costs of activities that add value. It assists management in
examining and evaluating the elements of efficiency and effectiveness.
Optimizing the available productive resources and employing them to achieve the
goals. Determine the deviations and their causes and take corrective actions. The
study recommended a set of recommendations, the most important of which is that
the management of industrial enterprises should play a guiding or guiding role
regarding the importance of cost advantages on the basis of activity. Enacting
accounting legislation to apply modern systems. The management should establish
specialized advisory and information centers to develop cost approaches.