دور التقنيات الكلفوية المعاصرة في تخفيض التكاليف وتحقيق التنمية الاقتصادية

Abstract

Many modern entries focused on developing the traditional systems to measure the costs to fulfill the requirement of the modern environment among them is the cost lased on specifications (ABC11) and it is a style of accounting depending on measuring the costs in view of specifications that the production is designed for and in view of completion of all specification levels of the product. (ABC11) entrance depends on the use of scientific methods like using the style of joint analysis and value engineering style to determine the products specifications to meet the customer’s needs in view of minimum cost. The style of chain value to determine and evaluate completion of all levels specifications and the benefit of all their levels thus to determine and measure the cost and benefit of every unit of products units.This research presented the basic knowledge for this entry and its role in decreasing measuring the costs and to improve products quality it shows the steps that must be followed to apply this entry and indicates the role of modern costs technologies in achieving economic growth and improving income and thus achieving economic development.