زيادة فعالية النموذج المحاسبي لممارسات إدارة سلاسل التوريد

الملخص EN

The research addresses an important topic related to the impact of some managerial practices on the efficiency of supply chain management, especially many researchers have pointed out that the competition between companies is to how to manage supply chains rather than a race for products and services.

Therefore, the objective of the research is to try to capture the most important accounting practices for supply chain management.

The objective extends also to demonstrate the sub-variables of each accounting practice to work to increase the effectiveness of these variables on the main objectives of the operation of supply chains.

In light of this, previous studies have been divided into three parties.

The first party included the theoretical framework of the concept of supply chain management, the nature of the concept and its importance, the benefits obtained from its management, how to build and manage the relationships that are covered by the specific supply chains, and the decisions of selecting the suppliers.

While the second party dealt with managerial accounting practices within the supply chains and their sub-components.

The third party concerned the presentation and analysis of the measures expected to be used in determining the effectiveness of these practices and their impact on performance results.

Through the field study, the sample included 119 Saudi industrial and commercial companies, whether these companies were described large, medium and small.

according to the classification of the Saudi stock market.

The independent variables included managerial accounting practices, while the dependent variables were limited to the performance results of two decisions, namely, the decision to deliver products according to quality, time and size.

The second was the shopping decision in terms of the ability of the economic unit to deliver the new products, faster than its competitors.

The statistical results included the acceptance of the main and sub hypotheses, which means that those practices and their components positively affect on the final results of performance.

The research also reached a number of useful conclusions and recommendations in this field.