دراسة انتقادية تحليلية لأساليب محاسبة التكاليف و المحاسبة الإدارية الحديثة في معالجة القصور بأنظمة التكاليف التقليدية : دراسة نظرية

الملخص EN

This study aims to deliver valuable information as a result of analyzing the traditional system with the modern approaches in this study.

It is noted in most recent studies related to modern methods of cost and management accounting that they seem to address the deficiencies and criticisms directed at the traditional system in cost and administrative accounting, but rarely do we find the details and components of this deficiency and shortcoming.

According to our study, a statement of the shortcomings of the traditional system and comparing them with modern methods included in this study and show the advantages of applying each method so that the departments of industrial companies have information and conviction and create awareness of costs that encourage them to follow and use the modern entrances, knowing that our study could not orb all the entrances due to the large number and capacity despite the importance, but the study was able to formulate Unified information (as an information complex) is the result of comparison and analysis with the traditional approach, but there remains an important question that needs extensive studies in the future, which is why it is not possible to formulate a specific approach or mix and unify the approaches to radically address the shortcomings and deficits of the traditional approach.

The study reached conclusions related to each entrance as a result of the analysis and critical study.

The study also concluded to compile a unified comparative analysis between the modern entrances combined with the traditional system with the aim of increasing cost awareness and generating conviction among the managements of industrial companies for the applications of modern entrances because of their benefits and privileges.