تفعيل دقة بيانات التكلفة الصناعية غير المباشرة للوحدة الإنتاجية في المؤسسات الإقتصادية ذات المزيج الإنتاجي غير المتجانس
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Date
2011
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Université de M'sila
Abstract
It has been observed from reviewing
many previous studies that the
growing role of management
accountant lead to the development
of concepts of cost accounting activity,
and show the relationship between the
non-homogeneity of the mix of
manufacturing cost and the indirect
cost in conditions of uncertainty. The
aim of this study was to investigate the
nature of this relationship and the
development of differnet entrance
approach of the role of cost
accounting systems by addressing the
problem of allocation of indirect costs
when the production mix is not
uniform, leading to reduce the total
cost charged to each particular
activity. To prove the hypotheses of
the study, the researcher used the
appropriate theory and quantitative
methods (statistical) and concluded
that the relationship between the level
of production costs and the nonhomogeneous
mixture is a direct
correlation, and the entrance to the
application of cost accounting activity
to achieve the company has many
advantages.