توافق نظرية القيود وهندسة القيمة وفق معايير محاسبة الاستدامة بجعلها بعدا استراتيجيا لإدارة التكاليف وتحسين قيمة المنتج

الملخص EN

Since the end of the twentieth century, it has become necessary to study the relationship between the cultural orientation of economic unity and the pursuit of the principles of its sustainability, as this concept has received a lot of interest in modern administrative studies, as a conceptual basis must be provided for a more comprehensive analysis on the sustainability of the change and the management of trust the costs and then its application in the theory of restrictions, and therefore the research problem is the weakness of the strategic management of costs for economic units as a result of neglecting the application of the theory of restrictions in solving the problems they face, as well as the supportive role of value engineering tended to solve these problems, as well as forming a framework for the intensification of efforts and seeking an optimal level of life through sustainable development and its environmental, economic and social dimensions, which meet the current needs without causing damage in the future, and after conducting an analytical study of the theory of the literature to a set of conclusions, the most important of which were: there is a strong correlation between the techniques of managing strategic costs, as the main objective of most of them is to reduce costs, improve quality and customer satisfaction and thereby maximize profitability, as well.

on highlighting the appropriate effect of technologies on the development of the sustainable competitive advantage of economic unity, as strategic elements have become more aware and formal, and cost data are used to develop high-quality strategies to obtain a sustainable competitive advantage, providing significant opportunities for improvements in decision-making, as well as the efficiency of internal unit-making the way to search for points of bottlenecks that exist within the economic unit, and to make sufficient effort to be free from it and by applying VE, as well as to provide an accounting system that takes into account the aspects of sustainability (environmental) (social, economic) and in support of sustainable development.