تفعيل دور مدخل ما و راء الموازنة باستخدام تقنيتي التكلفة على أساس الأنشطة و بطاقة الأداء المتوازن : دراسة استطلاعية

الملخص EN

The aim of the study is to demonstrate the role of cost management techniques in contributing to the approach to the over-budget approach through the use of cost-based technology and balanced performance card technology as a management accounting technique and the main techniques in increasing the effectiveness of planning and control systems.

The study reached a number of results, the most important of which is that the use of these two technologies contributes to the enhancement of the trend towards the introduction beyond the budget, and the existence of a good correlation between the cost management techniques (the study) and the introduction beyond the budget as well as the existence of a relationship of positive effect between the two technologies and beyond the budget.