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02209nam a22001937a 4500 |
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0157138 |
| 044 |
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|b مصر
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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 استخدام المبادرات الاستراتيجية - محاسبة تكلفة النشاط A.B.C ومحاسبة الانجاز T.A فى إدارة وتخفيض تكلفة المنتج وتعظيم الربحية بالمنشآت الخدمية :
|b دراسة تطبيقية
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| 260 |
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|b جامعة بورسعيد - كلية التجارة
|c 2014
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| 300 |
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|a 3 - 43
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| 336 |
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|a بحوث ومقالات
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| 520 |
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|b Paper suggests that (A.B.C) can alleviate some of the problems apparent in the criticism of the (T.A) by identifying integrated elements and exploring their interrelationships. The paper also shows how (A.B.C) and (T.A) initiatives complement each other and work together so as to manage, reduce product cost and maximize profitability of service organizations. The paper begins with explaining - in brief - the basic concepts and the mechanics of (A.B.C), the paper provides an explanation of how (A.B.C) transformed itself into management initiative: A.B.C/M. The paper sheds light on the recent stage of constraints theory: (T.A) expressed as increasing throughput, minimizing inventory and decreasing operating expenses. Also, the paper provides a proposed framework that can link (A.B.C) to (T.A) as complemented tools, eliminate defections, and enhance advantages of the two mentioned initiatives. Finally, the paper tries to practically use the proposed framework in Cairo Opera House (service organization).
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| 653 |
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|a التخطيط الادارى
|a التكلفة التسويقية
|a الإدارة الربحية
|a المنشآت الربحية
|a النظم المحاسبية
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| 773 |
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|4 الاقتصاد
|4 إدارة الأعمال
|6 Economics
|6 Business
|c 022
|e The Financial & Commercial Researches Journal
|f Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-Tugariyyaẗ
|l 002
|m ع2
|o 0475
|s مجلة البحوث المالية والتجارية
|v 015
|x 2090-5327
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| 856 |
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|u 0475-015-002-022.pdf
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| 930 |
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|d y
|p y
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| 995 |
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|a EcoLink
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| 999 |
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|c 777552
|d 777552
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