امكانية استخدام تحليل سلاسل القيمة لتخفيض تكلفة الخدمات التعليمية في الجامعات الحكومية السورية : بحث ميداني

الملخص EN

This research aims to demonstrate the possibility of using value chain analysis to reduce the cost of educational services in Syrian public universities in the light of recent environmental changes and their impact on cost accounting systems in these universities.

The research hypothesized that the value chain analysis method is used to analyze the institution into an integrated set of strategically appropriate and interrelated value activities and enables the institution to achieve the goal of strategic cost reduction.

The data were collected through a sample consisting of (60) questionnaires, distributed to the members of the sample and returned (56) questionnaires, and excluded (3) is not valid for analysis, to remain (53) questionnaire subjected to statistical analysis, and the statistical percentage of questionnaires valid for analysis purposes (88.3% ) In light of this, the data were analyzed and the hypothesis was tested using the appropriate statistical methods such as arithmetic mean test, standard deviation, standard error, one sample T-test, and Alpha Cronbach's coefficient to measure the reliability and reliability of the measuring instrument using (SPSS, V.22).

The research concluded that using the value chain analysis method in Syrian public universities leads to the analysis of the educational institution into an integrated set of value activities that are strategically appropriate and interrelated, and enables the educational institution to achieve strategic cost reduction effectively.