دور التكامل بين نظام المحاسبة عن تكلفة دورة حياة المنتج و مداخل إدارة التكلفة الاستراتيجية في تعزيز القدرة التنافسية للمنشآت الصناعية الصغيرة و المتوسطة الحجم في قطاع غزة : دراسة حالة

الملخص EN

The study aims to demonstrate the role of integration between the product life cycle costing and strategic cost management approaches in reducing the overall cost of the product life cycle and providing accurate information to control sound decision-making in order to support and enhance the competitiveness of industrial facilities.

to achieve the goal of the study, an applied study was conducted on one of the medium-sized industrial establishments operating in the field of manufacturing electric heaters in the Gaza Strip, where the study reached a set of results, including: The application of strategic cost management approaches represented in: (value chain, benchmarking, value engineering, target cost) in the preproduction stages led to a reduction in research and development costs, and determination of the cost of the optimal design model in order to achieve the goals of the facility and the desires and requirements of customers, and that the application of entry points Strategic cost management represented by(kaizen cost, value chain, activity based costing) in the production and post-production stage led to a reduction in the costs of the production stage by excluding activities that do not add value, and changing production systems and processes designed that reduced direct wages costs and non-wage costs Direct, indirect industrial costs and the possibility of allocating them precisely to the product, as well as reducing the costs of the postproduction stages by eliminating the costs of defective units and production waste.

The study also reached a set of recommendations, including: the need for small and medium-sized industrial enterprises in general and the facility under study in particular to apply complementarity between strategic cost management approaches and the product life-cycle costing through the application of strategic cost management approaches in the pre-production and stage stages Production and postproduction to reduce the overall cost of the product life cycle and provide accurate information to control sound decisionmaking in a manner that supports and enhances the competitiveness of industrial plants.