Using Modern Management Accounting Applications To Reduce Costs
DOI:
https://doi.org/10.61132/ijems.v2i1.484Keywords:
Modern management accounting applications, cost reduction, Accounting ApplicationsAbstract
This research seeks to find an approach between modern trends in management accounting and cost reduction. The research problem was represented by a number of questions with the aim of identifying the intellectual and applied frameworks of its variables, and then diagnosing the level of interest in it in the field, as well as identifying the appropriate procedures by the company. Three main hypotheses were developed to measure the level of correlation and influence between the research variables. The research was conducted in Al-Enjaz Juice Manufacturing Company as a field for research and testing its hypotheses. The target cost method, the cost method based on activities, and the balanced scorecard method were adopted. The research used many statistical methods in the analysis, such as standard deviations, arithmetic averages, with the help of statistical programs (SPSS.var.29). A set of results was reached, the most important of which is the existence of a correlation relationship and the influence of modern management accounting applications in reducing costs
Downloads
References
Al-Sayyed, S. M. J. d. (2015). The Impact of the use of Modern Management Accounting Techniques to Streamline Decision-Making in the Jordanian Industrial Companies. 7(10).
Al–Fadhel, F. H., & Al–Shammari, M. A. J. J. O. M. A. C. (2021). The Role of Modern Methods of Accounting Management in Supporting Competitiveness (Study Exploratory the Opinions of Managers Sections of Categories in the Iraqi Economic Units). 13(2).
Antari, W. (2020). The effect of using management accounting methods on financial performance in Jordanian industrial companies. Master Thesis, Middle East University, Jordan,
Birnberg, J. G. J. J. o. M. A. R. (2009). The Case for Post‐Modern Management Accounting: Thinking Outside the Box. 21(1), 3-18.
Chow, C. W., Duh, R.-R., & Xiao, J. Z. J. H. o. M. A. R. (2006). Management accounting practices in the People's Republic of China. 2, 923-967.
Kaplan, R. S. J. N. m., & Leadership. (2001). Strategic performance measurement and management in nonprofit organizations. 11(3), 353-370.
Karagiorgos, A., Alexandra, G., Ignatiou, O., Terzidou, A. J. J. o. A., & Taxation. (2020). Role and contribution of administrative accounting to small and very small businesses. 12(2), 75-84.
Ostaev, G. Y., Kondratyev, D. V., Kotlyachkov, O. V., Konina, E. A., Suetin, S. N., & Istomina, L. A. J. A. I. (2019). Improving the methods and approaches of analysis and management accounting in agriculture. 8(20), 135-143.
Strumickas, M., Valanciene, L. J. E., & Management. (2007). THE INTERFACE BETWEEN MANAGEMENT ACCOUNTING AND MODERN MANAGEMENT THEORIES.
Strumickas, M., & Valanciene, L. J. I. e. (2010). Development of modern management accounting system. 21(4), 377-386.
Valančienė, L., Gimžauskienė, E. J. E., & Management. (2007). Does implementation of modern management accounting conceptions ensure corporate value creation?
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 International Journal of Economics and Management Sciences
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
