دور محاسبة استهلاك الموارد في تحسين إدارة التكلفة في البنوك التجارة الأردنية

العناوين الأخرى

Resource consumption accounting role in improving cost management in the Jordanian commercial banks

مقدم أطروحة جامعية

المبيضين، هبة عبد الحافظ

مشرف أطروحة جامعية

الراوي، عبد الخالق مطلق

أعضاء اللجنة

الساكني، سعد
نور، عبد الناصر إبراهيم حافظ

الجامعة

جامعة الإسراء

الكلية

كلية الأعمال

القسم الأكاديمي

قسم المحاسبة

دولة الجامعة

الأردن

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2017

الملخص الإنجليزي

The study aims at verifying the ability of Resource Consumption Accounting system (RCA) in improving cost management at the Jordanian commercial banks, and that is through the following dimensions: providing appropriate information, reducing costs, and improving quality of the output of the cost accounting at the Jordanian commercial banks.

The researcher applied several methods in the study, represented in the descriptive method for organized scientific analysis and interpretation and through the use of the questionnaire which was adopted based on the previous references and studies, the analytical method to describe the phenomenon as it is in reality, and then analyze, interpret and link it to other phenomena, and the statistical method using statistical methods and techniques in processing and analyzing data of the of the subject of the study.

The study tackled the community of all the Jordanian commercial banks, while the sample of the study consisted of all Jordanian commercial banks in Karak governorate.

The study was conducted by a comprehensive survey over employees of the Jordanian commercial banks in Karak governorate who are involved in running costs management.

The results of the study showed that there is a positive role for the Resource Consumption Accountability system in cost management by providing appropriate information, reducing costs and improving the quality of banking services in Jordanian commercial banks.

The most important and distinctive characteristic of the Resource Consumption Accounting system is its recognition of the existence of idle capacity, and it enables the administration to highlight this particular part and work on it in order to exploit it in an efficient and active way.

As for the most important recommendations, they are represented in encouraging the decision makers in the Jordanian commercial banks to implement the system of Resource Consumption Accounting for its positive role in cost management, raising the awareness of costs accountants in the Jordanian commercial banks to develop the currently applied cost systems to meet the needs of cost management, and urging researchers to study new topics not covered in this study and related to resources consumption accounting system in the services market, in general, and banking services, in particular.

التخصصات الرئيسية

العلوم المالية و المحاسبية

الموضوعات

• المحاسبة
• محاسبة التكاليف
• الأردن
• المصارف التجارية

عدد الصفحات

104

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

العربية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-750394