دور أنظمة محاسبة التكاليف المعاصرة في التخطيط و الرقابة : دراسة ميدانية على هيئة الموانئ البحرية

الملخص EN

The problem of the study is to show the role of contemporary cost accounting systems in planning and control – the Sea Ports Authority.

Weakness and strength when applying modern cost accounting systems, and to achieve the objectives of the study, it followed the historical method, the deductive method, the inductive method, and finally the descriptive analytical method.

One of the findings of the study is that traditional costing systems are unable to deal with the challenges of cost measurement and distribution in light of the development of information technology in the Ports Authority.

The activity-based costing system provided more accurate information on service costs and control over them at the Ports Authority.

The study recommended : It is necessary to work on accurate measurement of costs in accordance with contemporary cost accounting systems to help rationalize expenditures and optimize the use of resources in the Ports Authority.