MANUFACTURING TECHNIQUES ACTIVITY BASED COSTING AND CONTEXTUAL FACTORS : AN EMPIRICAL STUDY IN THE KSA MANUFACTURING FIRMS
| المصدر: | الفكر المحاسبي |
|---|---|
| الناشر: | جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة |
| المؤلف الرئيسي: | Al Omiri, Mohammed (AUTH.) |
| المجلد/العدد: | مج15, ع1 |
| محكمة: | نعم |
| الدولة: |
مصر |
| التاريخ الميلادي: |
2011
|
| الشهر: | يونيو |
| الصفحات: | 1 - 23 |
| ISSN: |
2356-8402 |
| رقم MD: | 664709 |
| نوع المحتوى: | بحوث ومقالات |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
39
| المستخلص: |
This paper reports an initial empirical study into the interplay between the adoption of Lean Production within Just in Time (JIT) and a tendency towards increased sophistication of cost system(ABC) as cost accounting methods in Saudi Arabian companies by using survey data collected from 1 IS Saudi Arabia manufacturing firms. The specific focus was the concomitance of these defining issues ; Lean Production including Just in Time (JIT),ABC; Total Quality Management (TQM) , facets of organisational contexts ( quality of information technology, competitive pressures, company size, extent of use of innovative/strategic management accounting techniques and importance of cost information). The results indicate that there is a significant relationship between Lean production including Just-in-time and extent of the use of total quality management approaches; extent of use of innovative/strategic management accounting techniques; quality of information technology and importance of cost information |
|---|---|
| ISSN: |
2356-8402 |
عناصر مشابهة
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An Investigation Into the Extent of Awareness and Adoption of Activity Based Costing Among Manufacturing Firms in Jeddah ٍSaudi Arabia
بواسطة: Al Blowi, Khaled Abd Allah منشور: (2011) -
Activity - Based Costing in Jordanian Manufacturing Companies
بواسطة: Khasharmch, Hussein منشور: (2002) -
Implementing the ABC System in Saudi Manufacturing Companies
بواسطة: Al Omair, Mohammed منشور: (2011) -
The Success Factors and the Contribution of Information Systems to Production Management in the Manufacturing Companies : A Case Study in one of Jordanian Manufacturing Company
بواسطة: Al Qorom, Mohammed Qasem منشور: (1998) -
MARKET ORIENTATION AMONG SAUDI ARABIAN MANUFACTURING FIRMS AND ITS IMPACT ON PERFORMANCE: AN EMPIRICAL INVESTIGATION
بواسطة: Al Habib, Mohammed I. منشور: (1995)
