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أهمية المحاسبة الإدارية في التخطيط الاستراتيجي و اتخاذ القرارات في الشركات الصناعية الكويتية
Other Title(s)
The importance of management accounting in strategic planning and decision making in Kuwaiti Industrial companies
Joint Authors
أبو الرب، أسامة خالد مصطفى
الجعبري، مجدي أحمد
Source
مجلة الأكاديمية العربية المفتوحة بالدنمارك
Issue
Vol. 2021, Issue 27 (31 Jul. 2021), pp.1-16, 16 p.
Publisher
Publication Date
2021-07-31
Country of Publication
Denmark
No. of Pages
16
Main Subjects
Financial and Accounting Sciences
Abstract EN
This study aims at highlighting the importance of modern strategic management accounting tools used to achieve the objectives of the industrial organization, enhance its competitive position by maintaining the quality and prices of products, and explaining the role of strategic accounting tools in articulating a clear strategy for the industrial organization in line with the effective role it plays to achieve the desired objectives, by way of developing and improving production process to enhance the competitive advantage of industrial companies in Kuwait, in light of the changes brought about by the modern economic environment.
The domain of the Study and the related samples is a group of (31) Kuwaiti industrial companies.
To achieve the goals of the study, the researcher designed a questionnaire to the directors of financial departments in such companies.
There were 42 approved questionnaires for the purposes of analysis.The study reached the following most important results: 1- Managment accounting with its multiple methods plays an important role in providing the information necessary to implement competitive strategic steps for Kuwaiti industrial companies; 2- Industrial companies adopt management accounting tools and methods in varying proportions ranging between good and acceptable; The researcher presents a set of suggestions and recommendations, including the possibility to apply strategic management accounting tools in companies that comprise the following basic factors: (A) Basic skills to use for the application of strategic tools management accounting, and (B) The industrial companies' interest in providing training programs for their staff.
The need for organizations to carry out a detailed analysis for their activities to determine the information the manager needs to adopt and implement strategic management accounting techniques and tools.
The study, however, specified some difficulties in the practical side ther.
American Psychological Association (APA)
أبو الرب، أسامة خالد مصطفى والجعبري، مجدي أحمد. 2021. أهمية المحاسبة الإدارية في التخطيط الاستراتيجي و اتخاذ القرارات في الشركات الصناعية الكويتية. مجلة الأكاديمية العربية المفتوحة بالدنمارك،مج. 2021، ع. 27، ص ص. 1-16.
https://search.emarefa.net/detail/BIM-1326166
Modern Language Association (MLA)
أبو الرب، أسامة خالد مصطفى والجعبري، مجدي أحمد. أهمية المحاسبة الإدارية في التخطيط الاستراتيجي و اتخاذ القرارات في الشركات الصناعية الكويتية. مجلة الأكاديمية العربية المفتوحة بالدنمارك ع. 27 (تموز 2021)، ص ص. 1-16.
https://search.emarefa.net/detail/BIM-1326166
American Medical Association (AMA)
أبو الرب، أسامة خالد مصطفى والجعبري، مجدي أحمد. أهمية المحاسبة الإدارية في التخطيط الاستراتيجي و اتخاذ القرارات في الشركات الصناعية الكويتية. مجلة الأكاديمية العربية المفتوحة بالدنمارك. 2021. مج. 2021، ع. 27، ص ص. 1-16.
https://search.emarefa.net/detail/BIM-1326166
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش.
Record ID
BIM-1326166