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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
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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