عناصر مشابهة
MANUFACTURING TECHNIQUES ACTIVITY BASED COSTING AND CONTEXTUAL FACTORS : AN EMPIRICAL STUDY IN THE KSA MANUFACTURING FIRMS
| المصدر: | الفكر المحاسبي |
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| الناشر: |
جامعة عين شمس - كلية التجارة - قسم المحاسبة والمراجعة
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| المؤلف الرئيسي: | |
| المجلد/العدد: | مج15, ع1 |
| محكمة: | نعم |
| الدولة: | مصر |
| التاريخ الميلادي: | 2011 |
| الصفحات: | 1 - 23 |
| ISSN: | 2356-8402 |
| رقم MD: | 664709 |
| نوع المحتوى: | بحوث ومقالات |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
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| المستخلص: | 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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