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The Effect of Strategic Cost Management Tools on the Performance of Public Private Partnership Projects

المصدر: الفكر المحاسبي
الناشر: جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
المؤلف الرئيسي: El-Haddad, Rasha (Author)
مؤلفين آخرين: Elewa, May M. (Co-Author)
المجلد/العدد: مج23, ع2
محكمة: نعم
الدولة: مصر
التاريخ الميلادي: 2019
الشهر: يوليو
الصفحات: 1 - 23
DOI: 10.21608/ATASU.2019.38341
ISSN: 2356-8402
رقم MD: 980871
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
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المستخلص: The study aims to investigate the effect of Strategic Cost Management (SCM) tools on the financial performance of public-private partnership PPP projects. A data content analysis was made. The researchers reviewed 31 studies that examined the effect of cost tools including traditional cost tools and SCM tools on the quality and profitability of PPP projects. The number of reviewed studies that confirm the effect of SCM tools on the quality and profitability of PPPs are 21 classified into 14 international studies and seven national studies. The researchers listed the most common SCM tools, as indicated in the studies reviewed, and coded them by numbers from 1 to 25 in the table (as shown in appendix 2). Finding indicate that Benchmarking and ABC tools are the most appropriate tools indicating high significance as they succeed in the reduction of costs, improvement of product quality, and the enhancement of PPP profitability.

ISSN: 2356-8402

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