المستخلص: |
This study is an attempt to discover the possibility of applying the standard costing systems in the industrial companies in Gaza province and to show the obstacles in applying those standards. In order to execute the study, the two researchers prepared and distributed a questionnaire to officials of those companies for this purpose. The result of analyzing the six hypotheses indicates that a. half of the population does not use this system. The study defined a set of reasons preventing the application of this system by the companies. One important reason is the misunderstanding of the benefit of standard costing system, in addition to, the low managerial competence in preparing and applying those standards. Also the political circumstances and other reasons illustrated by this study.
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