أثر استخدام أساليب المحاسبة الادارية على الاداء المالي في الشركات الصناعية الاردنية

العنتري, وسيم محمد إبراهيم (2020) أثر استخدام أساليب المحاسبة الادارية على الاداء المالي في الشركات الصناعية الاردنية. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to know the effect of using management accounting methods represented by (value chain, target costing, just in time manufacturing and quality costs) on financial performance of Jordanian industrial companies. In order to achieve the aims of the study and test its hypotheses, a statistical program (SPSS) was used, where the multiple regression model was used to test the study hypotheses. The study population consisted of Jordanian industrial companies listed on the Amman Stock Exchange, the study sample represented by (43) industrial companies at the end of the year (9102), where (111) questionnaires were distributed to the financial managers and accountants working of these companies, (100) questionnaires were retrieved, where (96) questionnaires were valid for analysis, with a recovery rate of (86%) of the distributed questionnaires. The study reached many results and the most important of them are: found that there statistically significant positive effect for both just in time and quality costs on the financial performance of Jordanian industrial companies listed on the Amman Stock Exchange, while it was found that there was no statistically significant effect for both value chain and target costing on the financial performance of these companies. The study recommended several recommendations and the most important of them are: the need to increase the interest of the industrial companies’ managements in the continuous development of applying management accounting methods, including just in time manufacturing and quality costs, because of their positive effect on financial performance, in addition to enhancing the using of the value chain and target costing method in Jordanian industrial companies by taking strict procedures to reduce costs of spoiled, lost and time wasted when applying the value chain, in addition to developing tight programs to define the target markets and provide information continuously and permanently on the prices of competitors, which leads to improving the financial performance of these companies

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