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الرئيسية > Strategic Cost Planning throug...>الوصف

Strategic Cost Planning through the Elaboration of Contingency Theory

المصدر: مجلة الدراسات المالية والتجارية
الناشر: جامعة بني سويف - كلية التجارة
المؤلف الرئيسي: Zain, Mahmoud Mohamed (Author)
مؤلفين آخرين: El Gebaly, Mohamed Mostafa (Advisor) , Abdelaleim, Nagaty Ebrahim (Advisor)
المجلد/العدد: ع1
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2023
الشهر: أبريل
الصفحات: 84 - 104
ISSN: 1687-3440
رقم MD: 1468339
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
المحاسبة الإدارية | إدارة التكاليف | نظرية الطوارئ | التخطيط الاستراتيجي
كلمات المؤلف المفتاحية:
Strategic Cost Management | Management Accounting | Strategic Cost Planning | Contingency Theory
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المستخلص: Research Purpose: Using the contingency theory main assumption stating that there is no universal optimal respond to any given situation, in the field of strategic cost planning through the investigation of the most common contingent factors and also the most common strategic management accounting techniques to conclude the development of the strategic management accounting techniques through the application of the contingency theory. Research design/Methodology: The research is prepared using deductive research methodology, through the literature review of the management accounting literature in the field of management accounting. And also a questionnaire has been conducted to validate the assumptions of the research. Research Originality: It’s clear from the literature review that, the contingency theory has been introduced long time ago but the originality of the research arises from the linkage attempt between contingency theory and strategic cost planning. Generally, to propose the concept of relativity of the success of any strategic cost management technique used in any business organization. Research Findings: The research has concluded that any strategic cost management technique is only successful if it is appropriate to the very specific business environment it is to be applied in. Not only the business environment, but also every other contingent factor can affect the effectiveness and efficiency of the application of that management accounting technique. Strategic cost management function can be disabled due to the huge uncertainty exists in the modern economy. Accordingly, in order to be effective and efficient it has to take the contingent factors into consideration to have a proactive scenarios of the possible situations that the organization might face in order to be responsive, effective, and efficient.
وصف العنصر: بحث مستل من رسالة دكتوراه بعنوان "Using the Contingency Theory for Strategic Cost Management and Supporting an Intelligent Budget Confronts Budgetary Collusions, Moral Hazards, and Budgetary Slacks".
ISSN: 1687-3440

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