واقع نظام محاسبة التكاليف و دوره في اتخاذ القرارات المتعلقة بترشيد تكاليف الإنتاج في شركات الصناعات الكهربائية الأردنية

الملخص EN

The study aimed to identify the reality of the application of cost accounting in the Jordanian electrical industry companies system and cycle in the rationalization of decisions to reduce production costs which, the study on the descriptive analytical method adopted may be a community study of electrical industries listed companies in Amman Financial Market of (3) companies have been adopted all of which were distributed (45) questionnaire, all were retrieved using the SPSS statistical software to analyze data and test hypotheses were the most important results of the study that there is a significant role for the cost accounting system in the rationalization of decisions to reduce production costs in the Jordanian industry companies.