أثر تطبيق محاسبة الإنجاز كأداة لترشيد القرارات الإدارية

الملخص EN

The main objective of the study was to rationalize the impact of the application of the impact of the implementation of Throughput accounting as a tool to rationalize administrative decisions in the Palestinian Industrial Enterprises.

the researcher relied on the analytical descriptive method in clarifying and clarifying the theoretical aspect through previous studies and periodicals And analysis of the results of the field study and the testing of hypotheses using the statistical program (SPSS).The questionnaire was distributed after being evaluated and evaluated by a number of specialists on the sample of the study in the Palestinian Industrial Enterprises, (60) establishments with (120) questionnaires.

The results of the field study also showed that there is an impact on the application of the principles of the implementation of Throughput accounting as a tool to rationalize administrative decisions in the Palestinian Industrial Enterprises, In terms of developing internal reports and rationalizing profitability and investment decisions.

The study also recommended that more attention should be using modern cost systems to measure the cost of production to rationalize administrative decisions by using the Throughput accounting approach