المستخلص: |
In this study, the researcher presented a proposed an integrated system for strategic management of cost, and this system includes the strategic management & control & measurement and evaluation of cost according to the basis of value added - activities, the proposed system was evaluated and found it has the characteristics of a good system of costs, and found it has effectiveness in providing the cost information's according to characteristics of accounting information's such as relevance, reliability, comparability and consistency. Finally, the system achieves the advantages of supporting the competitive position of the production facilities in the modem manufacturing environment. \
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