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|b مصر
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100 |
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|9 343274
|a Al Omiri, Mohammed
|e AUTH.
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245 |
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|a MANUFACTURING TECHNIQUES ACTIVITY BASED COSTING AND CONTEXTUAL FACTORS :
|b AN EMPIRICAL STUDY IN THE KSA MANUFACTURING FIRMS
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260 |
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|b جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
|c 2011
|g يونيو
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300 |
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|a 1 - 23
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336 |
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|a بحوث ومقالات
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520 |
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|b 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
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653 |
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|a الشركات الصناعية
|a تكلفة الإنتاج
|a السعودية
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773 |
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|4 الاقتصاد
|4 إدارة الأعمال
|6 Economics
|6 Business
|c 017
|f Al-Fikr Al-Muhasabī
|l 001
|m مج15, ع1
|o 0541
|s الفكر المحاسبي
|t Accounting Thought
|v 015
|x 2356-8402
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856 |
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|u 0541-015-001-017.pdf
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930 |
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|d y
|p y
|q y
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|a EcoLink
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|c 664709
|d 664709
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