إطار مقترح لتطوير تحليل انحرافات تكلفة المواد المباشرة في ظل البيئة التصنيعية الحديثة : دراسة حالة

الملخص EN

The variances analysis of direct materials cost in its current image doesn't provide suitable information about the competitive attitude of economic units from costing side, and doesn't encourage to continuous improvement, and doesn't suitable or sufficient to modern industrial environment.

therefore it should development the traditional analysis to variances of direct materials cost, paying attention to needs and strategies of modern industrial systems for treatment the criticisms that are directed to this style and improves from role of standard costing system in support of control systems and performance evaluation, and achievement the strategy of continuous improvement.

Where of past, the researcher prepared suggested framework for development of variances analysis of direct materials cost, which suits with requirements of modern industrial environment, and its application on company of Banias refinery.

and the research reaches to series of results, the most important of those are:  The changes which are happened in modern industrial environment didn't led to collapse and disappearance role of standard costing system, and waiving from one of its ways, it is analysis of cost variances.

 The traditional analysis to variances of direct materials cost doesn't refer to movements of stock, and doesn't refer to efficiency of the buying, production and selling processes.