إطار مقترح للتكامل بين نظامي ( ERP and TDRCA)‎ تحسين ملاءمة معلومات التكاليف : دراسة تطبيقية على قطاع الفنادق العامة في ليبيا

الملخص EN

The study aimed to identify the possibility of improving the suitability of cost information through a proposed framework for the integration between (ERP & TDRCA) in the public hotel sector in Benghazi., in addition to identifying whether there are significant differences in the integration averages between (ERP & TDRCA) due to the personal variables of the participants.

To achieve the objectives of the study, the study followed the case study approach.

The researchers also adopted the descriptive analytical approach, and a questionnaire was developed according to those based on some previous studies, where its credibility and reliability coefficient were confirmed.

The study population was represented by workers in the departments concerned with public hotels in the Libyan city of Benghazi, which consisted of (102) participants.

To determine the sample size, it was relied on the krejcie and Morgan (1970) table, where its size was determined by the number of (82) participants who were selected by a simple random sampling method.

After distributing the questionnaire, (80) valid forms were retrieved for statistical analysis.

To analyze the data of the study, a statistical program was used from the software service contained in (SPSS), where many results were reached, which can be summarized as follows: The study revealed that the general level of integration (ERP & TDRCA) in the study sample was high, The results also showed an improvement in suitability in cost information through the integration between (ERP & TDRCA), and the results also showed that there were no significant differences of statistical significance for the integration averages (ERP & TDRCA) due to the variables :(educational qualification, scientific specialization, job title, practical experience) at the level of significant significance (5%(.

Finally, the study presented a set of recommendations that it is hoped to follow to enhance the level of interest in research directed towards the integration of cost systems and information technology to serve the achievement of cost management objectives through the integration of (ERP & TDRCA) systems, in public sector hotels in Libya.