دور المقارنة المرجعیة في تخفیض التكالیف الصناعیة للشركات الصناعیة المدرجة في سوق فلسطین للأوراق المالیة The effect of using benchmarking to reduction industrial costs of industrial companies listed on the Palestine Stock Exchange

القصراوي, عبد الرحمن فخري یونس (2015) دور المقارنة المرجعیة في تخفیض التكالیف الصناعیة للشركات الصناعیة المدرجة في سوق فلسطین للأوراق المالیة The effect of using benchmarking to reduction industrial costs of industrial companies listed on the Palestine Stock Exchange. Masters thesis, جامعة الشرق الاوسط.

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Abstract

The study aimed to identify the importance and role of benchmarking in the reduction the cost of industrial public shareholding listed in Palestine Exchange industrial companies, and find out how to realize industrial companies of Technique benchmarking and find out what impact by reducing costs. The study represents the community in industrial companies listed on the Palestine Exchange and its number 12 companies were taken composed of 9 sample firms representing a 75% were building a questionnaire distributed to production managers, financial managers ,heads of Department of Accounting and Accountants cost totaling 54 employees and director of the companies listed in the Palestine Exchange industrial companies. The study found Several results of a: The results indicated that respondents in industrial companies in Palestine to realize the importance and the role of benchmarking in industrial companies, it is found that respondents in industrial companies understand the importance of conducting comparative operations of benchmarking to compare the industrial cost at these companies with the cost of other companies, and this is screeds achieve their excellence and leadership among companies in the area of cost reduction, and that there is no difference between the companies on capital and annual costs and the age ن of the company's realization of the importance of the different benchmarking to reduce industrial costs. In light of the results of several recommendations of the study provided the most important: the emphasis on the importance of adopting benchmarking method because of its impact in the reduction of costs and the companies to create advanced courses for managers and employees on benchmarking, the need to work compared to the benchmarking with other companies because of its significant impact in improving the situation in the company.

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