دور التكاليف المعيارية في رقابة وتقويم أداء المنشآت الصناعية : دراسة حالة تحليلية تطبيقية علي مصنع السرحاني للمنتجات الاسمنتية (

Abstract

Abstract Scientific research had playing an important role upon human life, it is the right way to attains a positive results and to gains a maximum profitability due an available resources, sciences and data stocking through time for reaching to an objectives and quality, that within a fellowship of scientific behavior and methodology over all scientific research and it's ways and methods. Because of it is importance of that above, the researcher was obtained the objectives by choosing the research's title (The role of standard costs in observation and evaluation of industrials corporation's performance), Alsrahany for Cement Products as a case study. Which was the researcher work to decrease the distance between what he was stuied and the existent concepts during the applying and variations occur, then, the work done for using the standard costs system in observation and performance evaluation. Although, the researcher analyzed a problems faced, which represent on lesser using of standard costs in advanced, for most of local industrial corporations, that led to weakening of observation and performance evaluation, and bending it with research's hypothesis and objectives, and possible solutions for it and checking out these hypothesis through practical experiment, which represent on: A positive relationship between applying a standard costs, decreasing work and time and real costs, this side, and the other is, accurate observation and evaluation against exact performance. That when an advanced standard costs system was done, accordingly, the factory make possible for administration to subject of a continuous observation and checking, putting out reports from executers, analyzing these reports firstly, to detecting the deviations and fix it before to be worse, then, modification and correction will be run for execution bath accordingly. Although, the system has an increment on accepting or rejecting the arrival tenders. All that attained to verifying the hypothesis, and find out a results, which were mostly importance, that was subjecting an advanced system for standard costs could achieve to observation efficiency and performance evaluation, chastising the employees for their negative deviations and incentive for their positive deviations. The study was finale with some advices which was mostly important is, 1. Using of standard costs system over all industrial corporations and make it faithful for all corporations. Reasonable no difficulty could occurs when corporation applying of standard costs system and gain full profitability in observation and performance evaluation. 2. Make availability of industrial corporation data in the stock exchange, comes from costs system and standard balance sheet for that corporations.