أهمية المحاسبة الإدارية في التخطيط الاستراتيجي و اتخاذ القرارات في الشركات الصناعية الكويتية

الملخص EN

This study aims at highlighting the importance of modern strategic management accounting tools used to achieve the objectives of the industrial organization, enhance its competitive position by maintaining the quality and prices of products, and explaining the role of strategic accounting tools in articulating a clear strategy for the industrial organization in line with the effective role it plays to achieve the desired objectives, by way of developing and improving production process to enhance the competitive advantage of industrial companies in Kuwait, in light of the changes brought about by the modern economic environment.

The domain of the Study and the related samples is a group of (31) Kuwaiti industrial companies.

To achieve the goals of the study, the researcher designed a questionnaire to the directors of financial departments in such companies.

There were 42 approved questionnaires for the purposes of analysis.The study reached the following most important results: 1- Managment accounting with its multiple methods plays an important role in providing the information necessary to implement competitive strategic steps for Kuwaiti industrial companies; 2- Industrial companies adopt management accounting tools and methods in varying proportions ranging between good and acceptable; The researcher presents a set of suggestions and recommendations, including the possibility to apply strategic management accounting tools in companies that comprise the following basic factors: (A) Basic skills to use for the application of strategic tools management accounting, and (B) The industrial companies' interest in providing training programs for their staff.

The need for organizations to carry out a detailed analysis for their activities to determine the information the manager needs to adopt and implement strategic management accounting techniques and tools.

The study, however, specified some difficulties in the practical side ther.