الإدارة الاستراتيجية للتكلفة في بيئة الحوسبة السحابية : دراسة استكشافية في البيئة المصرية

Abstract EN

This research aimed to study and analyze the potential effects of cloud computing on the practices of strategic cost management in an integrated manner.

Therefore, an exploratory study was conducted to reach some initial ideas about how cloud computing affects strategic cost management practices, whereas the views of a group of participants with interest in the subject of this study were surveyed, which they are management accountants, financial managers, and academics.

The results of the exploratory study showed that the adoption of cloud computing will not make a fundamental change in the nature of the cost, even if it leads to the emergence of new costs, and that the total cost method of cloud computing can be used to manage the costs associated with cloud computing.

Flexibility in adopting and using new applications of strategic cost management quickly, speed of decision-making and increased efficiency, as the new applications of strategic cost management can be accessed anytime and anywhere, and they are the most important benefits of using cloud computing in the practices of strategic cost management.

The increasing data security risks because data are no longer internal is regarded as the most important risk of using cloud computing in strategic cost management practices.

On the other hand, the adoption of cloud computing in strategic cost management practices is appropriate for many businesses whereas the decision to adopt is not related to the size of the capital, the level of infrastructure, the nature of the products, or the intensity of competition in the market.

Finally, the structural cost drivers can be used when choosing the cloud computing service provider and designing the relationship with it, as well as the executive cost drivers can be used when evaluating the performance of the cloud computing service provider, and when deciding the extent of dependence on the cloud computing service provider in the future.