التحليل العددي باستخدام طريقة (Jacobi)‎ التكرارية مدخلا لتطبيق طريقة التوزيع التبادلي لتكاليف مراكز الخدمات : دراسة تطبيقية

Abstract EN

This research aims to use (Jacobi) iteration method as a technique to the allocation of service cost centers, which uses iteration equation to perform the complex allocations that can arise when the number of service centers in the organization is large.

The relations between these centers are in two directions (Reciprocity), as long as ignoring these relations can significantly affect the accuracy of cost data.

The research also explores how Jacobi can be employed through three levels: the first from the perspective of error analysis and the determination of precision levels, and the second from the perspective of determining the reciprocal coefficient of Service Center cost (coefficient factor) and the third from the perspective of accounting use of coefficient factor in the domain of planning, control and decision-making.

The research assumes that the application of this method can contribute to a greater flexibility in determining the Reciprocal costs and reduce the measurement error levels that occur when applying the other distribution methods and provides the necessary information for cost decisions.

The research concluded a set of conclusions, the most important of which is that the proper allocation of service centers costs according to the proposed method may reduce management criticisms to cost accountants regarding the results of the allocation and the decisions that will be built upon.

In light of this, the research suggests benefiting from this method and the resulting information has an impact on the quality of decisions taken in light of it.