أثر التغيرات الإنتاجية في ظل البيئة الالكترونية على الانظمة الكلفوية

الملخص

In the last few years , there appeared in the industrial field modern
productive systems that are electronically operated such as the JIT (Just In Time)
system and the CIM(Computer Integrated Manufacturing),Along with these
systems,there was high automation and change in the working out of the
productive operation
This changes in the industrial environment has influenced the classical
systems since they have not been able to cope with these changes . This has
resulted in a negative influence on the determination of product s cost and the
degree of the suitability of costing information and the rapidity in presenting it.
As a result, there was a search for new cost systems so that they would be
able to cope with the industrial changes . Hybrid systems, therefore, have appeared,
viz. backflush cost system and Activity-based cost system .The applications of
these systems had effects on the cost accounting policies and procedures as well as
on the cost management strategy.

This research sheds light on the changes in the manufacturing environment and the
needs for new cost system. It ends with a clarification of the concept, philosophy
and the application of these systems and their effects on the accounting procedures.