إطار مقترح للتكامل بين محاسبة تكاليف تدفق المواد (MFCA)‎ و أسلوب التكلفة المستهدفة (TC)‎ لتخفيض التكاليف و دعم الميزة التنافسية لمنشآت الأعمال : دراسة ميدانية

الملخص EN

The study aims to present a proposed framework for the integration between material flow cost accounting (MFCA) and the target costing method (TC) that helps in reducing costs and improving the level of quality and supporting the competitive advantage of business enterprises.

to ascertain the extent of the sample's acceptance of the proposed framework for integration in terms of advantages and the availability of its application requirements.

the method of the study relied on preparing a survey list that was distributed to the selected sample of cost accountants, financial managers, production managers, senior management, and academics.

conducting a field study to test the hypotheses that were reached through the theoretical study to determine whether it is possible to accept or reject the hypotheses of the study.

the study tool was also the use of quantitative and statistical models that serve the field study sample with testing the hypotheses of the field study through various statistical tests.

the study reached a set of results, the most important of which is that the material flow cost accounting technique helps support the competitiveness of business enterprises by reaching the highest levels of quality by reducing the percentage of defective products, and thus reducing costs.

therefore, it requires enterprises to focus on quality assurance through activities prevention and correction so that the costs of poor quality are reduced, and thus the costs of failure can continue to be reduced until they reach the optimum level of quality.

it also helps to reduce losses, reduce production cycles, reduce costs and increase profits.

the target costing method helps to support the competitiveness of business establishments through optimal utilization of the available resources of the establishment, in order to reduce production costs and reveal idle energy in order to fulfill the desires of customers, maximize the value of the establishment and support its competitiveness.

reducing costs by reducing the cost of purchased parts and raw materials, obtaining more efficient and effective designs, and creating motivation and morale for the company's teamwork.