Use of Contingency Theory of Cost Management "Applied Study in Textile Factory / Hilla"


The aim of the research is to study the methods of contingency theory in managerial accounting to apply the appropriate methods for calculating and managing the cost of products in the economic units. Therefore, the cost management process requires the application of various techniques and systems. The adoption of a technique or a set of techniques depends on internal and external factors affecting this selection process. The researchers concluded that the economic entities that choosing accounting technology and accounting system to suit the emergency situations in its work and achieve their goals as soon as possible, higher and the internal and external factors affecting their accounting systems such as their ability to keep pace with technology or cope with external environment variables. On the implementation side, it appears that there is an important impact to provide financial and non-financial information in achieving cost management. An important reduction in the total cost of the research sample by ID 378,329,660, which effectively fulfills the position factors in the management of production costs.