ور نظام التكاليف في رفع كفاءة الأداء المالي . دراسة حالة (مصانع الاسمنت بربر _ عطبرة )
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Date
2021-12-01
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جامعة الشيخ عبدالله البدري
Abstract
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The study dealt with the role of the cost system in raising the efficiency of financial performance by applying to cement factories Berber - Atbara, the study aimed to clarify how to raise the efficiency of performance through the application of the cost system and to highlight the importance of the cost system and its relationship in raising the efficiency of financial performance, the problem of the study was to know the impact of the application of the cost system on efficient financial performance. The importance of the study came in identifying the efficiency of performance and methods of improving it, identifying the cost systems that enable the economic institution to improve and increase its productivity, and identifying the cost system in cement companies (Atbara - Berber) and the obstacles to its application and proposing solutions to it. The study aims to test the following hypotheses: There is a statistically significant relationship between the application of the cost system and the efficiency of financial performance, there is a statistically significant relationship between the application of the cost system and the quality of the financial statements, and there is a statistically significant relationship between the application of the cost system and the efficiency of financial performance indicators. In this study, he used the deductive method, the inductive method, and the descriptive analytical method for the purpose of conducting the field study and the historical method to find out the previous studies related to the subject of the study. The researcher reached the following results: The costing system applied in cement factories contributes to providing indicators of liquidity and profitability. The application of the costing system in cement factories leads to providing information useful in planning, forecasting and making decisions. The researcher reached several recommendations, the most important of which are: the need for cement factories to keep pace with technological development with regard to procedures for measuring financial performance and the costing system. Cement factories should establish a special department for accounting concerned with applying cost accounting tools and activating their role in evaluating and improving financial performance through its various indicators.