المستخلص: |
The industrial environment has some continuous changes in the production scope such as the automation , total quality management, and just in time . Because of these changes the firm must seek to achieve one or more advantages either in quality , in cost , or in both of them together. The cost system has a vital role in providing with cost information that helps management in planning . controlling and decision making . In providing with cost information the cost system had been affected by some aspects or considerations . Because of the aspects or considerations relate with both environmental conditions - such as Automation and Total Quality Management -, and the increasing of competitiveness , each company -.seeks to be the best comparing with its rivals .
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