استخدام أساليب المحاسبة الإداري في الشركات المساهمة السعودية : دراسة ميدانية

الملخص EN

This study aims at identifying the extent of using Managerial Accounting Techniques in Saudi Shareholding Companies.

In order to achieve the objectives of the study, a questionnaire was developed and distributed to the sample of the study.

Statistical analysis was used.

The study concluded the following:- 1.

Operational and capital budgets techniques are the most used by Saudi Shareholding Companies.

2.

Input-Output analysis and Linear Programming Techniques are the least used by Saudi Shareholding Companies.

3.

The most important advantage of using managerial accounting techniques at Saudi shareholding companies is helping in planning Process.

4.

The shortage of qualified accountants are the most important factor which limit the used of Managerial Accounting Techniques at the Saudi shareholding companies.