دور التکامل بين أسلوبي التکلفة المستهدفة والتکلفة على أساس النشاط الموجه بالوقت في دعم الميزة التنافسية لسلسلة التوريد الخالية من الفاقد دراسة ميدانية

نوع المستند : المقالة الأصلية

المؤلف

کلية التجارة - جامعة أسوان

المستخلص

Abstract Successful implementation of modern manufacturing techniques requires integrated managerial accounting Models, as the performance of these Models when they integrate is better than their performance if each model works seberitlly. Therefore, the study aimed to clarify the Integration between Time Driven Activity Based costing model and Target costing and its role in managing the costs in the Egyptian manufacturing companies. To achieve this goal, a case Study was performed on KIMA-Egyption Chemical Industries through the use of this company’s actual data to Implement the Integration between Time Driven Activity Based costing model and Target costing in order to manage the costs. The study concludes that integration between time Driven Activity Based costing model and Target costing . Results in imptove the efectiveness cost management system and reduce the waste cost . Then inhance their competitive advantage of the company .as well as improve the image of these companies in society and reduce the loss of production process

الموضوعات الرئيسية


ثانياً: مراجع بالمغة اإلنجميزية : -Ahmed ,Ahmed . A,' The Use AHP in Integrating BSC & TDABC to Improve the performance of Commercial Banks ',New York Science Journal ,Vol. 7,No.5,2014. - Arbulo, P, Fortuny, J, Garcia, j., Basurto, P, &Zarrabeitia, e, "A Comparison Between Time- driven Activity-Based Costing and Value Stream Costing in an Auto-Part Factory", Innovation Cost Management Ch . 14,2012. - Ayvaz ,E & pehlival , D."The Use Time Driven Activity Based Costing and Analytic Hierarchy process Method in the Balanced Score Card Implementation", International Journal of Business and Management , Vol .6, No .3, 2011. - Balakrishnan, Karthik., Brian Goico, Ellis M. Arjmand, "Applying Cost Accounting to Operating Room Staffing in Otolaryngology Time-Driven Activity-Based Costing and Outpatient Adenotonsillectomy ", Cost .Management, 2015. - Banker ,R.D, et al , 'The Role OF Manufacturing practices in Mediating the Impact of ABC on plant performance' ,Accounting , organizations and Society,2008. - Basuki, B. and Riediansyaf, M.D. ' The application of Time Driven ABC in the Hospitality Industry : An Exploratory Case Study', Journal of apptied Management accounting Research , Vol,12, No.1,winter 2014 . - Basuki ,Bas .and Mertizha , Dwiputri, "The Application of Time-Driven Activity-Based Costing In Hospitality Industry :An Exploratory Case Study:,Jamar,Vol.12,No.1,2014. - Bilal Z', Sureye Dayli faaliyet Tabanli Maliyetleme :Bir Kobi de Uygulama" ,Journal of Accounting & Taxation ", vol 52 No 69-94, 2017. - Blocher , etal ., ' Cost Management : A Strategic Emphasis ", {Boston : Me Graw – Hill Companies , Inc .}, 2001. 79 - Caleb J. Rattray ,Beverley R. Lord, Yvonne P. Shanahan, "Target Costing in New Zealand Manufacturing Firms",Pacific Accounting Review, Emerald , Vol. 19 , Issue 1,2007. - Gary C, and Douglas D, "Time-Driven or Driver Rate-Based Abc: How Do You Choose?" Strategic Financ,2016. -Chunge Y, ' The Analysis of the Chain National Logistics Cost Stnucture', Journal of Management & Engineering , Vol. 21,No 1838 -5745, 2015. - Davila, Antonio &Wouters, "Designing Cost – Competitive Technology .Products Through Cost Management",Accounting Horizons, Vol. 18,Mar 2004. - Farooq, A.and Hussain ,z. ' Balanced Scorecard perspective on Change & performance : a Study of Selected Indian Companies ' , Social & Behavioral Sciences , Vol . 24, 2011. - George H. Bodnar , William S. Hopwood," Accounting Information Systems ", pearson prentice Hall , 9 th , 1997 . - Hans W ,"Total Cost of logistic in South Africa Need to be Reduced", Science Scope, Vol.34, No.1,2010. - Henrik Find Fladkjar Erling Jensen " The ABC-paradox: is Time Driven ABC relevant for small and Medium sized enterprises (SME)?" , Department of Business and Management, The Faculty of Social Sciences, Working .paper,2011. - Henri Dekker, &Peter Smidt,"A Survey ofThe Adoption and Use ofTargetCostinginDutch Firms" , InternationalJournalof ProductionEconomics, Vol. 84 , Issue 3,2003. - Horngren , C.T, et al , "Cost Accounting :A Managerial Emphasis ", prentice Hall , New Jersey , 14 th edition ,2012 . -John L, ' Third – party Logistics Study – The State OF Logistics Outsourcing, 2016 . - Kaplan ,R.S, and Norton. D.P."Using the Balanced Scorecard as a Strategic Management System ,Harvard Business Review,Vol.74,No.1,January – February,1996. - Kaplan R and Anderson S, Time Driven Activity Based Costing Costing,Working Paper, Harvard Business School,2004. 80 - Kaplan, R.S. “Adding Time to Activity Based Costing”, Interview, April 2007, Available at: http://hbswk.hbs.edu/item/5657.html. - Kate – Riin Kont ,(2012)'New Cost accounting models in measuring of library employees performance ' , library management , Vol. 33 ,No1/2. - Kugel,Robert,'ABC": The Next Generation ', Business Finance, Vol.14,No.5,2008. - Kee, R. C,'Measuring & Managing the Cost of governmental Services: A Case of Time Driven Activity based Costing ' , Journal of government Financial Management ,Vol.61, Isse 3, fall 2012 . - Kee, R "The Sufficiency of Target Costing for Evaluating ProductionRelated Decision", International Journal of Production Economic, Vol126, Issue .2, Augest ,2010. - kugel , Robert , 'ABC : The Next Generation ", Business Finance , Vol .14 ,No.5, 2008 . - Liberatore, M.J and Miller, T. “A Framework for Integrating Activity-Based Costing and The Balanced Scorecard into the Logistics Strategy Development and Monitoring Process.”, journal of business logistics, Vol. 19, No. 2, 1998 . Lin, C, "Logistic cost and Environmental Impact analyses Of Urban Delivery Consolidation Strategies", Networks & Spatial Economics, vol1.6, No.1, 2016 . - Lisa M. Ellram, "The ImplementationofTargetCostingin The United States: Theory Versus Practice", Journal of Supply Chain Management: A global Review Purchasing & Supply, Vol. 42 , Issue 1, 2006. - Mirijana T ,'The Key Aspects of the Building and Application of Time Equations In Cost Calculation ' Economic Horizons ,Voll6,No3, 2014. - Michel Gervais,YvesLevant,CharlesDucrocq," Time-Driven ActivityBased Costing (TDABC): An Initial Appraisal through a Longitudinal Case Study" , JAMAR, Vol. 8 , No. 2, 2010. - Mitchell ,John "Accounting Integration – What Can It Mean in Real Terms ?,Article pushed on January 14 ,2010, Available at : http:// 81 blog.arlo.co/2010/01/accounting-integration – what – can – it- mean-in –realterms/. - Mohammad Namazi, “Time-driven activity-based costing: Theory, applications and limitations”, Iranian Journal of Management Studies, Vol. 9,Is.3, 2016. - Murat Kocsoy, KadirGurdal , Mehmet EminKarabayir " Target costing in Turkish manufacturing enterprises", Problems and Perspectives in Management, Volume 7, Issue 1, 2009. -Ratnatunga , J. et . al , ' Cost Management in sri Lanka : A Case Study Volume , Activity & Time as Cost Drivers ' , International Journal of accounting , Vol. 47 , Issue .3, September 2012 . - SamanehSharafoddin, “The Utilization of Target Costing and its Implementation Method in Iran”, Procedia Economics and Finance,Vol. 36, 2016. -Sahidh Zakariah , " Logistics Cost Accounting and Management in Malaysia Current State and Challenge", International Journal of Trade, Economics and Finance, Vol. 4, No. 3,2016. - Stouthuysen ,K.et.al 'Time driven activity – based Costing for public Services ', public Money & Management ,Vol .No4,June 2014. -Takeyuki.T.and others, "Target Costing Management in Japanese Companies:Current State of the Art. "Management Accounting Research,VOL.5,March,1994. -Terungwa, A.' practicability of TDABC on profitability of Restaurants in Makurdi Metropolis of Benue State, Nigeria ', Journal of contemporary Management , October,2012. - Tiago. P. Filomena , Francisco J. KliemannNeto&Michael R. Duffey, " Target Costing Operation alization During Product Development: Model and Application " , International Journal Production Economics, Vol. .118,Is.2,2009.