دور التحليل الاستراتيجي للتكلفة في تقويم كفاءة وفاعلية الأداء في المؤسسات الصناعية

الملخص EN

The research problem was represented in light of the establishments ’desire to achieve excellence at the global level.

this required the design of performance measurement systems derived from the facility’s strategy.

therefore, the need for strategic cost analysis came as one of the measures to evaluate the efficiency and effectiveness of performance in industrial establishments, and this study aims to demonstrate the impact of strategic cost analysis on evaluating the efficiency of performance in industrial establishments the statistical approach was used and the data that was taken from the study community was used