نظام التكاليف المعيارية كاداة لتقويم الاداء في البيئة التصنيعية الحديثة - دراسة حالة-

Standard costing system is considered an advanced form of the predetermined costing systems, and an important administrative tool that directs the administration decisions, and enhances the performance in the economic enterprise. It additionally helps in controlling the production elements to achieve the highest level of sufficiency in using these elements, and arriving to an exact and equitable measurement of products cost. Performance evaluation measures is a group of financial and non financial measures for verdict to progress the enterprise side realization the public and secondary strategic aims, and it reflects the continuous improvement to its products, and it supports the competitive ability of those products in the international and national markets. an‎d for realizing the aim from the research, the researcher prepared a questionnaire including /14/ paragraphs, which were distributed to /55/ workers in company of Banias refinery, and the data were submitted to analysis by using statistics program to sociology sciences, and the research reaches a series of results, the most important ones are: Standard costing system has realized numerous aims to company in the new industrial environment. The company uses financial and non financial measures to perform evaluation, and it prepares periodically and immediately for every administrative level and cost center. It is necessary to develop the standard costing system through the target cost, which reflects variables of market and competitive environment.