محاسبة التكاليف الاستراتيجية وادارة التكلفة

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محاسبة التكاليف الاستراتيجية وادارة التكلفة
dr. muna salim  Professor, Iraq

بطاقة الاداء المتوازن والست سيكما ومقاييس الاداء

A Proposal Model to Develop B.C.S and 6s Measures to Assist The Strategic Objectives A Case Study in The General Company For Drugs Industry & Medical Appliances In Nineveh Muna Salim Husaeen Maray Al-Ma'atheedy Ph. D. / Thesis Accounting Supervised By Assistant Professor Khalied Gazee Al-Tammee 2013A.D. 1434 A.H. Abstract The measuring and evaluating and improving performance have a big development in recent times, thus to be reconsidered in the current approaches used especially with the appearance of approach works on the integration of several strategy approaches during the concepts of strategic management accounting, cost accounting and subsequent developments, and from these tools, developed Balanced Scorecard in accordance with the approach of Six Sigma to lead to (Six Sigma Business Scorecard) or what is known (SSBS) which is working as a mechanism to achieve integration between important approaches in measuring and improving performance which are the Balanced Scorecard & Six Sigma approach which is designed and developed as a basic priority is rationalization process of measuring and performance management in key fields. The study dealt with the developments in the field of performance measurement and improvement by how to employ the relationship between two developed approaches used in the process of measuring and improving performance are the Balanced Scorecard and Six Sigma So, the problem addressed by the study are summarized inability traditional performance measurement to keep up the growing demands of information at different levels , particularly strategic them in an economy characterized by sharp competition and continuously change , as are traditional costing systems as the measuring systems no longer meet the needs of information, which called for the need to develop a methodology for the development of performance measures to the achievement of the strategic objectives through the development of standards in the (Balance scorecard) in accordance with the methodology (six sigma) and clarify the role of this development in achieving the strategic objectives of the industrial companies in Iraq and according to above major hypothesis of study are: can employment relationship between (BSC) and (6s) and the development of the process of using (BSC) measurement in accordance with the methodology (6s) lead to achieve the strategic objectives of the industrial companies and will enhance the market share and to ensure continue in the competition, and is derived from the premise sub: interactive and integrated between (BSC) and (6s) the common factors in their being represented measurement system and methodology to improve performance, and that this relationship can play a role in supporting the strategic and performance measurement and achieve the strategic objectives of the industrial companies . The study seeks to achieve a set of objectives including : 1. The relationship between (BSC) and (6s) and to determine the nature of this relationship and its role in the development of standards and achieve strategic objectives , and to provide a balanced score card proposed for a public company for the pharmaceutical industry and medical supplies in the province of Nineveh . 2. Provision of the proposed model developed for the card and try to apply the reality of the proposed development in the General Company for the manufacture of medicines and medical supplies in the province of Nineveh. To achieve these objectives have tended to study in part the theoretical to employ theoretical concepts and perspectives of researchers as well as the view of the researcher to provide an idea about the subject of study , while adopted in the side of the field to study the field of applied through access to data and information required by the study by various departments and divisions of the company under study in the province of Nineveh, and employing the necessary scientific research tools from personal interviews and reviewing documents, records and information about the company base under study. And watch and field observation as well as the distribution checklist of customer feedback and analyze the results using SPSS statistical software . And use the method of statistical analysis of financial and operating data using the Excel program . The study , inter field theory and conclusions , including: 1. Do not represent (BSC) measurement system freestanding , but depends on the output of accounting systems, financial and administrative costs and information system management of the company in the mechanism of action and then the measurement accuracy in the accounting systems and reliability of the outputs of information control in the accuracy of the results of performance measurement for (BSC) and its success in achieving improvement. 2. There is a state of confusion for thee what are the strategic goals that aspires to reach them , reflected Answers individuals involved in all organizational levels through personal interviews and questionnaires personal interview and evaluation forms , despite the agreement on the key objective is to maintain the existence of the company and its survival. The study concluded that a set of recommendations , including: Researcher recommends to follow the policy of integration in the company's business through the establishment of a factory for the production of cardboard packing material and Alngliq for their products from medicines initiative in improving the supply chain of the company and thus the reduction of the time of the purchase , processing, receipt and delivery of these materials in addition to reducing the costs of packaging, which means reducing the cost of products from medicines and its impact on customer satisfaction especially with regard to the field of complaint from the packaging and in price in the area of speed in delivery. Keywords: Performance measurements ,Balanced Scorecard, Six Sigma, Six Sigma Business Scorecard (SSBS), strategic goals.

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