التكاليف المعيارية ودورها في تخفيض التكلفة وزيادة الكفاءة الانتاجية : دراسة حالة شركة الميمنة للصناعات المكتبية

Abstract

Abstract The study examined the standard costs and its role in reducing cost and increasing production efficiency, illustrated the importance of standard costs for the industrial plants and the role they play in reducing cost and increasing production efficiency. The research problem is most industrial plants do not apply the standard costing system which affects the control process and performance at the plant, whereas Those which adopt this system do not set the ideal production standard-in terms of costs and specifications –with in the ideal performance . To achieve the objectives of the study the following hypotheses were tested There is a statistically significant relationship between the standard costs and reducing productions cost, there is a statistically significant relationship between the standard costs applied in plants and provide of information’s that will help their products quality in the market , there is a statistically significant relationship between the standard costs and increasing production efficiency. The study adopts the inductive approach, the historical approach, the deductive approach and the analytical descriptive approach. The study reaches many findings such as The control and decrease of production cost is largely depending on the application of standard costing system, Standard costing system is an effective tool in supporting the management in planning, follow-up and monitoring the production costs in a proper way, Standard costing system, in the industrial companies, assists in taking several managerial decisions related to production costs, and that the purpose of being prepared is not restricted only to fixing the sale price. The study also set the following recommendations, The necessity of diffusing the awareness of the importance of the costs and adoption of effective standard costing system and using the same for controlling the costs, Costing for developing accountants technical capacities, particularly, with in the contemporary economic and technological development, Enlightening the industrial companies about the importance of setting standards for costs and performance in the field of control on production operations, and the importance of involving the staff in the preparation of the standards so as not to negatively affect their production.