ردود فعل مديري مراكز المسؤولية بالمنشآت الصناعية على تطبيق التكاليف المعيارية للرقابة على الفاقد

الملخص EN

The study aims to measure and tests the reaction of the managers of responsibility centers in the industrial enterprises to the application of the standard costing for the control of waste.

The problem of the study was couched in the answer to the following question: Would the mangers of the responsibility centers in the industrial enterprises tend to accept the application of the standard costing for the control of waste? The researchers used a closed-ended questionnaire for the collection of a qualitative data on the variables of the study.

The dummy variable was used for the measurement of the reaction of the respondents to statements embodied in the questionnaire.

The dummy variable takes on one of two criteria; one which stands for the agreement and zero which stands for the disagreement.

A non-parametric run test was used to test the significance of the statistical differences between the agreement and disagreement.

The statistical test showed that, managers of the responsibility centers tend not to accept the application of the standard costing for the control of waste material.

They argued that the standard costing holds the managers of the responsibility centers accountable for material and product variances which are over and above the permissible rates