نوع المشرف

مشرف رئيسي

تاريخ الاشراف على الرسالة من

2018

الى

2019

اسم الطالب

Khaldoon Wa'el Al-Dwaik

ملخص الرسالة

This study aimed to know reality of applying the advanced cost management techniques in the Jordanian public shareholding manufacturing companies, and to know the applied advanced cost management techniques, determining the obstacles and the problems facing their application, and to find out effect of the companies following characteristics (company's age, capital volume) in applying the advanced cost management techniques, and providing recommendations about reality of their application in the Jordanian public shareholding companies. The study used the descriptive method; data has been collected through the questionnaire, which developed based on the previous studies. Study population consisted of the workers in the Finance division in the industrial companies, their number reached (59) company. One questionnaire has been distributed to each company, number of the distributed questionnaire reached (47) questionnaire, (45) were received, and (42) questionnaire was valid for the statistical analysis purposes by response percentage reached (71%), after rejecting (3) questionnaire, because they were incomplete. The study reached that most of cost techniques are applied but at various degrees, and the availability of the basics for applying the advanced cost management techniques, and accounting systems, and technical and technological sources. The Finance management perceives the importance of applying the techniques, and the availability of the scientific and professional qualifications in the Finance devising, and there no obstacles and problems facing the application of the advanced cost management techniques in the Jordanian public shareholding manufacturing companies. The study recommended encouragement all the industrial companies to apply the different costs management techniques widely. The necessity for establishing special units for monitoring development of the accounting systems, and the work for providing all the needed requirements by the Finance management to apply the technique, and the necessity for increasing the knowledge and sufficient knowledge about using theses techniques conducting future studies addressing extent of applying the advanced cost management techniques in all the Jordanian public shareholding companies.