دور نظام التكاليف على أساس النشاط المرتكز على الأداء في تخفيض التكاليف

الملخص EN

In view of the changes in the contemporary business environment, as well as the problem of traditional cost systems and their inability to provide appropriate data and information to manage the economic unit in order to make sound decisions, especially decisions related to the product and reduce its cost, and therefore the economic units must realize the importance of applying modern techniques for management accounting and the nature of the complementary relationship between them, which is reflected positively on the performance of the economic unit, the most important of which is the cost-based technique of performance-based activity (PF-ABC), as this technology is one of the most important technologies that have succeeded in a competitive business environment for its role in improving the value of the product and reducing its cost.

technology is important and one of its advantages is that it offers a lot of flexibility in allocating costs to activities, by choosing a different cost, as this system or technology is one of the latest technologies or systems of ABC, and therefore the research aims to demonstrate the role of the cost system on the basis of the activity based on performance in reducing the costs of products and improving their value for the winding wire factory in the research sample, and the study concluded with many conclusions, the most important of which are the rise in production costs winding wire factory is not relying on modern techniques of cost and administrative accounting (such as PF-ABC) and in light of these conclusions, many recommendations were made, the most important of which is the interest of the company’s management in general terms and the winding wire plant in a special way to apply modern techniques in cost and administrative accounting such as and costs on the basis of performance-based activity (PF-ABC) due to the challenges in the contemporary environment and for the purpose of assisting the economic unit in achieving profits by reducing costs while improving product value to achieve customer satisfaction and achieve profits.