إطار مقترح للتكامل بين نظام التكلفة على أساس المواصفات (ABCII)‎ و نظرية القيود (TOC)‎ لتعظيم ربحية منشأت الأعمال : دراسة ميدانية

الملخص EN

In light of the competition between business enterprises to own the largest share of the market in which they operate, these establishments seek to gain customer satisfaction and maximize their profitability, and there is no doubt that the continuous change in customer desires has pushed business enterprises to change their production philosophy in order to be able to meet those desires.

Therefore, the research aims mainly to study the presentation of a proposed framework for integration between the specifications-based cost system (ABCII) and the theory of constraints (TOC) to maximize the profitability of business establishments.

The researcher studied the intellectual framework and scientific rationale for both (ABCII) and (TOC), and the researcher approved On the deductive and inductive approaches Where the research relied on the deductive approach when studying and analyzing accounting thought through previous studies related to the subject of the specification-based cost system (ABCII) and the theory of constraints in order to develop the proposed framework and derive research hypotheses.

In addition, the inductive approach was used to complete the field side of the study to verify the validity of the assumptions that were reached through the theoretical study by distributing a survey form to a random sample of the group of workers in the business establishment.

The results of the research concluded that the application of the proposed framework for integration between the specifications-based cost system (ABCII) and the theory of constraints (TOC) leads to achieving maximizing the profitability of the enterprise in light of the pursuit of both the specification-based cost system and the theory of constraints towards achieving their objectives, which lead in The end is to achieve the objectives of maximizing the profitability of the enterprise Finally, the study recommended the importance of applying the proposed framework for integration between (ABCII) and (TOC) in business establishments.