دور مدخل محاسبة تكاليف تدفق المواد في تخفيض الكلفة في الشركات الصناعية

Abstract

This study mainly aims to demonstrate the extent of the role of the material flow cost accounting approach in reducing costs in industrial companies, and to identify the concept of material flow cost accounting (MFCA), its implementation steps, its cost elements, and its importance in determining waste losses and then finding appropriate solutions for these losses. This is in order to face competition, survival, continuity, success and excellence in changing markets through cost reduction, which is one of the critical factors for determining the competitive advantage of economic units in the current era. The researchers used the practical approach to achieve the objectives of the study and test its hypotheses by applying the material flow cost accounting approach to the actual data of the Real Panel factory for the production of sandwich panels, which is the applied side of the study. One of the most important findings of the study, which the researchers reached, is that the approach to material flow cost accounting is a recent trend with regard to methods of measuring and reducing costs, which aim to achieve a balance between financial and non-financial information through the information it provides related to the quantitative and material flow processes. The study concluded with several recommendations, the most important of which is the need for industrial companies to pay attention to the local environment by applying the material flow cost accounting approach for the purposes of measuring and determining the cost of production and waste losses in order to keep pace with the changes taking place in the competitive market.