نوع المشرف

مشرف رئيسي

تاريخ الاشراف على الرسالة من

2018

الى

2019

اسم الطالب

Aseel Abu Hammad

ملخص الرسالة

The study aimed at identifying the effect of the integration of advanced cost-based management techniques on operational performance of Jordanian industrial public shareholding companies. The study used a number of independent variables which represent the objectives of advanced cost management techniques based on activities represented by: Activity based costing technique, Activity based budgeting technology , and activity-based management technology, and to investigate its impact on dependent variable.( Operational performance) represented by profit margin, Stock share of cash flow and sssers tumovera.The researcher used the questionnaire for data collection . It also used the annual reports and analysis of operating performance in the period 2014-2018. The study population consisted of (63) company. 35 companies were selected as study sample .140 qustonaaires were distributed . A total of 124 questionnaires were recollected. The study used the discriprive analysisy methodology the analytical discribtive approach. The study concluded a set of results, the most important of which is that Jordanian Public Shareholding companies are implementing advanced cost-management techniques based on activities with medium relative importance. The results also indicated that there is an impact of cost management techniques on operational performance in those companies. The study recommended that Jordanian public shareholding companies must enhance the degree of application of advanced cost management techniques based on activities to improve their operational performance.