استخدام مدخل (تيار القيمة)‎ كأساس لتحليل التكاليف لأغراض اتخاذ القرارات الإدارية قصيرة الأجل : دراسة تطبيقية في شركة (فاملي)‎ لإنتاج المواد الغذائية

الملخص EN

The process formula of any taken decisions are the basic tasks carried out by the management of any economic entity, whether short-term or long-term decisions to achieve a goal or set of goals.

This research focuses on short-term decisions belongs to some cases which are faced to organizations such as make-buy or accept-reject decision under lean accounting environment using value stream costing (VSC) as an acceptable approach by many international companies because of its ability to provide appropriate, accurate and fairness data than the traditional approach which is analysis the costs into fixed and variable costs (favorable and unfavorable costs) to make those decisions.

The most important conclusions founded by this research is all managerial decisions that are taken depending on the traditional approach are misleading and inaccurate, while if the organizations took these decisions under lean accounting environment a better results will be achieved and will be in their own interest, the most important recommendations of this research is all organizations must follow and apply lean accounting and it’s tools for the purpose of manage costs and short-term managerial decisions as long as using this approach achieves better result than the traditional approach