دراسة ميدانية حول واقع تطبيق إدارة التكاليف من منظور إستراتيجي كمنهج متكامل و دورها في تعزيز القدرة التنافسية على مستوى "مجمع سيم"

الملخص EN

This study is reflected in the reality and importance of applying the strategic cost management as an integrated approach in the development and improvement of the activities of the organization, with the aim of reducing costs and improving the quality of products in order to create competitive advantage in order to enhance the competitiveness.

To achieve the objectives of the study, a questionnaire of 84 questionnaires was designed and distributed to a random stratified sample of all organizations of the Sim Complex.

The study has reached fateful results for the organization that the strategic management of cost with its various tools play an important role in providing and improving the quality of information needed to reduce costs, which helps in making competitive decisions in the organization of the study sample, and that its application as an integrated approach that would strengthen its competitiveness.

A model was also proposed to explain the variables of the study, but the organizations apply competitive tools and strategies without being aware of the true concept of strategic cost management.