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02244nam a22001937a 4500 |
| 001 |
1441355 |
| 044 |
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|b مصر
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| 100 |
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|a العزازي، الحسين محمد
|q Alazzazi, Alhussein Mohammed
|e مؤلف
|9 142942
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| 245 |
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|a نموذج عملي مقترح يزيد فعالية تحليل سلسلة القيمة باستخدام مدخل ( ABC) مع دراسة تطبيقية
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| 260 |
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|b جامعة بورسعيد - كلية التجارة
|c 2011
|g ديسمبر
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| 300 |
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|a 36 - 75
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| 336 |
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|a بحوث ومقالات
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| 520 |
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|b (A proposed Practical Model to Increase Effectiveness of Value Chain Analysis by Using ABC Approach with an Applied Study) \ The value chain analysis is a method for breaking down the chain from basic raw materials to end - use customers - into strategically relevant activities in order to understand the behavior of costs and the sources of differentiation. Using a value chain involves identifying the industry ’s value chain and assigning costs, revenues, and assets to value activities, diagnose the cost drivers, regulating each value activities and develop sustainable compe titive advantage either through controlling cost drivers better than competitors or by reconfiguring the value chain. There are several thorny problems to confront: calculating value for intermediate products, isolating key cost drivers, identify! ng linkages across activities, computing supplier and customer margins and constructing competitors cost structure. The applied study illustrates further the value chain perspective and how it differs from conventional management accounting analysis, it is drawn from the cement industry. \
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| 653 |
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|a القيمة المضافة
|a منظمات الأعمال
|a محاسبة التكاليف
|a محاسبة تكلفة النشاط
|a تحليل سلسلة القيمة
|a القدرة التنافسية
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| 773 |
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|4 الاقتصاد
|4 إدارة الأعمال
|6 Economics
|6 Business
|c 028
|e The Financial & Commercial Researches Journal
|f Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tugariyyaẗ
|l 002
|m ع 2
|o 0475
|s مجلة البحوث المالية والتجارية
|v 012
|x 2090-5327
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| 856 |
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|u 0475-012-002-028.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 519804
|d 519804
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