دور التكاليف المعيارية في تقويم الأداء المالي : دراسة ميدانية لقطاع صناعة تعليب الأسماك بمحافظة حضرموت-اليمن

Abstract EN

This research problem is represented in the fact that most of industrial firms depend in evaluating their financial performance on traditional accounting measurements and indicators, which in turn rely upon actual historical information.

This in addition to the negligence of the operational aspects which provide significant indicators for the pattern of consumption of resources and cost drivers.

Moreover, these firms do not take into consideration the effect of the human element in the performance.

Industrial firmsthus, can be able to avoid the negativities of such traditional accounting measurements and indicators by using the standard costing system in the financial performance evaluation, where, reliable standard information is proactive as to predict the occurrence of any costs and work to avoid the same and take into account the effect of the human element on the performance.

The research aimed to clarify the role of standard costing system in the financial performance evaluation, through its different dimensions, which including, the maximization of the firm profitability and cost reduction as well as the achievement of prosperity and financial balance.

This is in addition to the utilization of the financial resources of the firm in an efficient and effective manner.

The research used the analytical descriptive approach to effect the utilization of the random sample method, in order to identify the role of the standard costing system in the financial performance evaluation of the Yamani industrial firms.

To achieve the research objectives, the following research hypotheses have been tested: There is an appreciation of the significance of the application of the standard costing systems in the Yamani fish canning factories.

The system of standard costing contributes through the process of cost element standardization to enable the managements of the fish canning factories to achieve the financial balance, which may improve their financial performance.

The system of standard costing contributes through the process of determination and analysis of the irregularities of the cost of elements production to reduce the cost, which may lead to the maximization of the factories profitability and improve their financial performance.

The management of the fish canning factories adopts the reports of the system of standard costing for the analysis of irregularities, in order to contribute to evaluate the financial performance in accordance with the quality indicators.

The systems of standard costing, currently being enforced in the factories, conform with the modern manufacturing environment.

Based on that account, the research proved the validity of said hypotheses and reached a number of research findings, the most significant of which are the following: The fish canning factories in Hadramout province apply the system of standard costing.

The standards of cost elements determine the lowest level of the need for the working capital from the mix of the cost of elements production upon a specific level of the production, in a way that contributes to achieve the financial balance.

The system of standard costing determines the points of cost reduction, which are represented in the undesirable irregularities of the cost of elements production and this will be helpful in reducing the costs and increasing of the earnings.

In light of the referred to above findings, the research concluded with a set of recommendations, including the following: The managements of the factories of fish canning should develop the systems of standard costing, in a manner which conforms with the development in the modern environment of manufacturing.

The factories of fish canning should exert more efforts to depend on the reports provided by the system of standard costing, in order to reduce the irregularities and treat the causes thereof and bring to accountability those who are responsible therefor.