مدى فعالية معايير التكلفة المطورة في البيئة التصنيعية الحديثة - دراسة تطبيقية

Cost standards represent the main part of the building process of any complete standard cost system. Given this, the cost calibration process attracts special attention in the domains of planning, control, and decision making. The criticisms directed to standard costing systems in the traditional environment do not mean that these systems must be abandoned in the modern industrial environment, but they must be developed to reflect the competitive and technological changes, making them more competent and effective. That is, the past and present determination for what it must achieve, and what it must be, then for performance continuation and measuring what has been achieved, and comparing it with what was set, and determining variances and their reasons, can't reduce its importance and role in increasing the effectiveness of control and evaluation of performance. The researcher discusses how to develop cost standards in the light of modern environmental changes represented in international competition and the technology of modern industry. To achieve the objective of this research, the researcher studies the following points: Determining aims that these cost standards must serve in the environment of modern industry. Studying the proposed characteristics that these cost standards must acquire in the light of the modern industrial environment. Steps of standard preparation in the light of the modern industrial environment.