تأثير استخدام التكاليف المستهدفة في ظل بيئة التصنيع الحديثة على مقاييس تقييم الأداء : دراسة ميدانية على قطاع الأسمنت

الملخص EN

The study seeks to identify the extent to which employees are aware of the target cost method and its application as a modern cost management tool in the modern manufacturing environment in the cement sector, The extent to which performance appraisal metrics are used and used, Changes in the manufacturing environment and their impact on performance measures, And test the relationship between the use of the target cost method and performance appraisal metrics, and testing the relationship between changes in the modern manufacturing environment and performance appraisal metrics, The questionnaire was distributed to a sample of (57).

senior, middle and technical officials at Kuwait Cement Factory in Kuwait.

The results showed that there is a significant effect on the use of target costs on performance evaluation measures in the modern manufacturing environment.

, In terms of the components and dimensions of each, which leads us to conclude that the target cost and modern manufacturing environment have an impact on the evaluation criteria.

The study recommended: - Follow scientific methods and programs in cost management, especially methods and programs of operations research, which determine the optimal cost of production under the constraints of available resources.

- The need to raise the efficiency of workers in cost accounting through the holding of training courses to introduce modern methods of cost management.

- The need to integrate financial and non-financial performance indicators with a strategic dimension in performance evaluation.

- The duty to develop measures of financial performance to keep pace with the rapid changes in the modern business environment.