التكامل بين نظام التكاليف على أساس الأنشطة ونظام التكاليف المعيارية المرنة ودوره في إدارة موارد الأنشطة

Abstract

The main objective of management accounting is to provide adequate and accurate information and cost-effectively as the realized benefits of the information they provide must outweigh the costs and that this information helps managers they make decisions in the short and long term, which requires this information to accurately measuring the costs and him, but in order to provide this measurement flour has to be allocated indirect cost elements (cost-secondary), which is a problem in all economic units where the process of indirect costs allocated (initial costs) are easily and directly and it has been developing a new model for measuring the cost of idle capacity, which makes it easier for the administration through its efforts to continuous improvement in front of customer expectations and enhance the value and not just to improve internal efficiency and not on the basis of decisions that create additional costs and instead improve the performance of the unit to meet the customer expectations, so the measure energies and reporting and the costs are necessary to improve product costs and maximizing the use of energy and the removal of loss process and gain a competitive advantage and maintain. Due to the importance of information to take any administrative decision, so the merger between the two (ABC) and (GPK) helps managers to take short and long-term decisions and because it combines the advantages of the two systems and avoids Aaoppema.