دور استخدام المحاسبة الرشيقة في تخفيض التكاليف بهدف ترشيد اتخاذ القرارات : دراسة حالة تطبيقية

الملخص EN

The study aimed to identify the role of graceful accounting in reducing and costs in order to rationalize decision-making.

To achieve the objectives of the study, the researchers conducted an applied case study on Al-Halawi Company, one of the contracting companies operating in the Gaza Strip in Palestine using the observation and personal interview and the company's accounts as study tools.

The use of flexible accounting tools (value chain - target cost) has a direct role in reducing costs, reducing waste and loss of time and resources for the sample company.

The study recommended that the company sample the study to implement the tools (Value chain - and target cost) rather than using the standard cost system because of its ease and simplicity, as well as providing real information on the costs of each stream of value, locating and eliminating waste and loss.