أثر تطبيق محاسبة الإنجاز كأداة لترشيد القرارات الإدارية
Other Title(s)
The impact of the implementation of throughput accounting as a tool to rationalize administrative decisions
Author
Source
مجلة الدراسات المالية، المحاسبية و الإدارية
Issue
Vol. 2017, Issue 8 (31 Dec. 2017), pp.586-611, 26 p.
Publisher
Université Larbi Ben M'hidi Oum El Bouaghi Laboratoire COFIFAS
Publication Date
2017-12-31
Country of Publication
Algeria
No. of Pages
26
Main Subjects
Economics & Business Administration
Abstract EN
The main objective of the study was to rationalize the impact of the application of the impact of the implementation of Throughput accounting as a tool to rationalize administrative decisions in the Palestinian Industrial Enterprises.
the researcher relied on the analytical descriptive method in clarifying and clarifying the theoretical aspect through previous studies and periodicals And analysis of the results of the field study and the testing of hypotheses using the statistical program (SPSS).The questionnaire was distributed after being evaluated and evaluated by a number of specialists on the sample of the study in the Palestinian Industrial Enterprises, (60) establishments with (120) questionnaires.
The results of the field study also showed that there is an impact on the application of the principles of the implementation of Throughput accounting as a tool to rationalize administrative decisions in the Palestinian Industrial Enterprises, In terms of developing internal reports and rationalizing profitability and investment decisions.
The study also recommended that more attention should be using modern cost systems to measure the cost of production to rationalize administrative decisions by using the Throughput accounting approach
American Psychological Association (APA)
أبو رحمة، محمد عبد الله محمود. 2017. أثر تطبيق محاسبة الإنجاز كأداة لترشيد القرارات الإدارية. مجلة الدراسات المالية، المحاسبية و الإدارية،مج. 2017، ع. 8، ص ص. 586-611.
https://search.emarefa.net/detail/BIM-854273
Modern Language Association (MLA)
أبو رحمة، محمد عبد الله محمود. أثر تطبيق محاسبة الإنجاز كأداة لترشيد القرارات الإدارية. مجلة الدراسات المالية، المحاسبية و الإدارية ع. 8 (كانون الأول 2017)، ص ص. 586-611.
https://search.emarefa.net/detail/BIM-854273
American Medical Association (AMA)
أبو رحمة، محمد عبد الله محمود. أثر تطبيق محاسبة الإنجاز كأداة لترشيد القرارات الإدارية. مجلة الدراسات المالية، المحاسبية و الإدارية. 2017. مج. 2017، ع. 8، ص ص. 586-611.
https://search.emarefa.net/detail/BIM-854273
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 610-611
Record ID
BIM-854273