تأثير تطبيق اتفاقيات منظمة التجارة العالمية W. T. O على إعداد قوائم التكاليف لأغراض التسعير في الصناعات الاستراتيجية

Abstract EN

The competitive environment has witnessed rapid and successive changes since the 1990s represented in successive economic development resulting from economic open door policy, the approach to liberate world trade via implementing World Trade Organization treaties, removal of custom barriers and other obstacles and increasing local and foreign competitiveness.

Such changes have resulted in the necessity of redesigning the organizational structures of the economic entities, reconsidering its concepts and administrative philosophy in order to adapt with the new environmental circumstances and to deal with the same on sound basis that can maintain competition and achieve success for good competitive position.

Within the light of the results of the applied study the researcher concludes the necessity of developing the technique for preparing cost lists via excluding the costs imposed on strategic industries imposed by the State due to sovereign related reasons regarding the actual elements of costs in the similar industries in addition to adopting the proposed development for preparing cost statements, taking into consideration pricing decision applied for strategic industries and depending on pricing decision of the products related to strategic industry to achieve balance between product cost and to achieve the greatest increase of sales.

The economic circumstances, however, are very complicated under World Trade Organization treaties.

Finally, the research highlights the necessity of calculating standard periodical indicators to measure the competitiveness of products in the strategic industries such as cost and production indicators, trade indicators, quota from international market, relative benefit indicators, etc.

and continuous improvement of these indicators.