| LEADER |
03213nam a22001937a 4500 |
| 001 |
0652921 |
| 044 |
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|b مصر
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| 100 |
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|a غطاس، برنس ميخائيل
|e مؤلف
|9 286154
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| 245 |
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|a تحليل فجوة التوقعات لدور المحاسبة الإدارية في ترشيد قرارات الجودة الشاملة في المنشآت الصناعية المصرية
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| 260 |
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|b جامعة أسيوط - كلية التجارة
|c 2010
|g ديسمبر
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| 300 |
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|a 5 - 27
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| 336 |
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|a بحوث ومقالات
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| 520 |
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|b This paper aims at presenting and analyzing the expectation gap of the managerial accounting role in industrial enterprises in the area of rationalization of TQM decision. \ This means highlighting and analyzing the gap between concepts, methods, procedures and the outcomes that the managerial accounting aim to achieve and what is already applied (within the limits of cost available to the application) from the practical results for the TQM rationalization in these enterprises. \ In order to achieve this goal, a content analysis of the available literature and the relevant published research papers in required along with the results of the of empirical studies included in unpublished theses. \ This leads to explore the extent of the gap and analyze its factors between the target set out in scientific studies and the reality that the applied and case studies in Egyptian enterprises revealed (for example). As well as to highlight the satisfaction degree of the decision makers with the managerial accounting reports which were actually being offered to them in this area. \ Finally the researcher presents practical recommendations- from his point of view - To narrow the gap in order to provide the necessary requirements for the practical application of the advanced concepts and methods of managerial accounting. This requires the existence of practical guarantees on the effectiveness of the application, which justifies the cost from the management's point of view and ensures effective participation of related parties. \ Based on the above, this paper includes the following points: - \ First: Advanced concepts and methods of the management accounting in rationalizing TQM decisions in industrial enterprises (content analysis). \ Second: Analysis of the availability of practical requirements for the application of concepts and methods of managerial accounting and to highlight the gap between target and reality (a sample of applied studies). \ Third: Practical suggestions for the application of the expectations gap in order to effectuate the role of management accounting in the rationalization of TQM decisions.. \
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| 653 |
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|a الإنتاج
|a المحاسبة الإدارية
|a اتخاذ القرارات
|a الشركات الصناعية
|a إدارة الجودة الشاملة
|a مصر
|a تكاليف الإنتاج
|a محاسبة التكاليف
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| 773 |
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|4 الاقتصاد
|4 إدارة الأعمال
|6 Economics
|6 Business
|c 001
|l 049
|m ع 49
|o 0474
|s مجلة كلية التجارة للبحوث العلمية
|t Scientific Journal
|v 000
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| 856 |
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|u 0474-000-049-001.pdf
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| 930 |
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|d y
|p y
|q y
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| 995 |
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|a EcoLink
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| 999 |
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|c 191325
|d 191325
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