Document Details
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Document Type |
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Thesis |
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Document Title |
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SIGNIFICANCE OF INTEGRATION BETWEEN THE MODERN TECHNIQUES OF COST MANAGEMENT TO ENHANCE THE STRATEGY OF CONTINUOUS IMPROVEMENT A FIELD STUDY ON THE INDDUSTRIAL FIRMS AT JEDDAH PROVINCE أهمية التكامل بين الأساليب الحديثة لإدارة التكلفة لتدعيم إستراتيجية التحسين المستمر دراسة ميدانية على المنشآت الصناعية بمحافظة جدة |
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Subject |
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Faculty of Economics and Administration |
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Document Language |
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Arabic |
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Abstract |
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The nature of the research problem is represented in studying the extent of importance of integration between the modern techniques of cost management in the industrial firms at Jeddah Province, in order to consolidate the strategy of continued improvement, and to get to know the significance of such techniques and the degree of success which it achieves in the domain of measuring and cost control, such as the Activity Based Costing system (ABC) , the system of Total Quality Management (TQM) and the system of Just In Time (JIT) , in the domain of performance evaluation, such as the balanced scorecard (BSC), and in the domain of reducing the cost as a strategy for continued improvement and advancement, as a consequence of the insufficient information provided by the conventional accounting systems to take the best decisions in the light of the contemporary environmental variables. In order to achieve the strategy of continued improvement, matter would require the necessity of integration between the modern techniques of cost management.
The research aims at highlighting the significance of applying the modern techniques in the cost management, and to what extent they are compatible with the contemporary environmental variables in respect of the strategy of continued improvement, and that could be achieved through certain sub-targets, displaying the inefficiency of the conventional accounting systems in the light of the contemporary environmental variables. Identification of the most important modern techniques of accounting management which require the necessity of integration between them in order to increase the effectiveness of the cost management in achieving the aims and strategies, and the extent of their compatibility or conformity with the requirements of the modern industrialization environment and the contemporary challenges. Identification of the extent of effectiveness of using the link between the Activity Based Costing system (ABC) and the Total Quality Management system (TQM), and the system of Just In Time (JIT) ,and the link between the Activity Based Costing system (ABC) and balanced scorecard (BSC). And finally the Identification of the extent of significance of the integration between the modern techniques of cost management with regard to the consolidation of the strategy of continued improvement in the Saudi Industrial firms.
In order to attain such general aim of the research, a field study was conducted on the industrial firms at Jeddah Province, and the data pertaining to the aim of the study were compiled by using the Questionnaires, and testing such data by using a set of statistical techniques, such as the frequencies, calculation of the weighted average, making a test by Likert scale, and making the Alpha Cronbach coefficient reliability analysis, in order to verify the degree of rightness or error of the research hypotheses which are, the information and facts provided by the conventional accounting system are not sufficient to take the best decisions. There is a relation between the integration of the Activity Based Costing system (ABC) and cost management techniques, and the achievement of the aims of the strategy of continued improvement and advancement in the Saudi industrial firms. There is a relation between linking the Activity Based Costing system (ABC) and the balanced scorecard (BSC) and the success of application of the cost management in the Saudi industrial firms. There is a relation between the integration of the modern techniques of the cost management and the achievement of the strategic aims such like achieving quality and reducing cost elements and performance evaluation and achieving competitive position in the Saudi industrial firms. Finally there is a relation between the integration of the modern techniques of cost management and the consolidation of strategy of continued improvement and advancement in the Saudi industrial firms.
The research contained six chapters, where Chapter (I) (the introductory chapter) dealt with the general framework of the research. Chapter (II) consisted of the general framework of the cost management techniques and the aims of the strategy of continued improvement, while Chapter (III) dealt with the modern techniques of cost management, and Chapter (IV) dealt with the significance of integration between the modern techniques of cost management. Chapter (V), however, dealt with the field study that took place on the Saudi industrial firms at Jeddah Province. Chapter (VI) dealt with the results and recommendations of the research, foremost of which is the fact that the information provided by the conventional cost accounting system are not sufficient to take the best decisions, and that the relation between the integration of the Activity Based Costing system (ABC) with the cost management technique is most effective in the achievement of the aims of the strategy of continued improvement and advancement. Likewise the relation between linking the Activity Based Costing system (ABC) and the balanced scorecard (BSC) is most effective in the success of application of the cost management, contrary to the integration between the modern techniques of the cost management which are not effective in the effectuation of the strategic aims in the firms and this will conflict with the previous results, which is caused by unawareness of the people in charge in the industrial Saudi sectors which the survey took place for the knowledge of the importance of integration between the new method of cost management, which the recent results shows the effectiveness of the cost management in the achievement of the strategy of continued improvement will never be realized except through the integration between the cost management techniques, which strongly supports the application of such strategy.
Of the most important recommendations is to become aware of the significance of using the modern cost management techniques in the domain of measuring and cost control, and performance evaluation and the reduction of cost, and the necessity of paying attention to the importance of integration between such techniques in order to increase the effectiveness of the cost management in supporting and achievement the strategy of continued improvement and advancement, and the need that the researchers would conduct more scientific and practical studies and researches on the use of the link between the modern accounting techniques to increase the effectiveness of the cost management which strengthens the application of the continued improvement strategy. |
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Supervisor |
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Professor.Abdulal Abu Khashabah |
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Thesis Type |
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Master Thesis |
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Publishing Year |
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1432 AH
2011 AD |
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Co-Supervisor |
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DR.Samsem kamel |
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Added Date |
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Monday, February 14, 2011 |
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Researchers
| عهود خالد شريف | SHAREEF, OHOUD KHALID | Researcher | Master | |
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