مدخل محاسبي مقترح للربط بين نظم المعلومات المتکاملة و تقنية التنقيب في البيانات لدعم استراتيجية ريادة التکلفة لتحقيق ميزة تنافسية

The research aims to study the possibility of a link between the integrated information systems and techniques of data mining, and the impact of this linkage on improving the efficiency and effectiveness of strategic cost management as result to cost
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leadership and achieve a sustainable competitive advantage, the results concluded that the use of Integrated Information Systems (IIS) helps to improve levels of product quality, and also increases the speed of response of the organization to changes in the external environment. It showed results also that the IIS system technology benefits through databases available to users and exploration through techniques DM increases the level of exchange of cost information, and contribute to the investigative optimal structure for the cost of the product, leading to cost reduction, and greater productivity through the allocation of resources for activities higher value added
Additionally, the results show that DM techniques provide analysis of a large amount of cost data, which helps the decision maker to predict its future behavior. Moreover, the support of data warehousing with DM techniques helps in the discovery of new information about suppliers and customers, as well as achieving benefit for different management levels from the cost information extracted from DM& IIS integration in planning and policy making purposes and translating that into business programs and identifying the capabilities necessary for them. This would, therefore lead to the support and the improvement of the efficiency and effectiveness of SCM.