Evaluation of the Influential Relationship of the Cost Strategic Analysis and Its Impact on The Financial Performance of the Industrial Companies With Case Study

Salem, Hussien Abdelal

Article Details

Evaluation of the Influential Relationship of the Cost Strategic Analysis and Its Impact on The Financial Performance of the Industrial Companies With Case Study

Authors:

Salem, Hussien Abdelal

Publisher:

جامعة قناة السويس - كلية التجارة بالاسماعيلية

Journal:

المجلة العلمية للدراسات التجارية والبيئية 2018 Vol.9 Issue 4, pp.76-123

Document Type:

Article

Publication Date:

1/2018

Document Language:

English

Document ID (Org No.):

2001194582

pISSN:

2090-3782

Keywords:

Abstract:

 The objective of the research is to study and analyze the role of the tools of strategic analysis of cost in improving the financial performance of industrial establishments in general and applied to the pharmaceutical sector in Egypt in particular. In order to achieve this goal, two basic hypotheses were formulated. The first hypothesis is that there are no statistically significant differences between Respondents' responses to the importance of using strategic cost-analysis tools in cost management. " Second hypothesis: "There are no statistically significant differences between the role of using the tools of strategic analysis of cost and improve financial performance." To test these hypotheses, a set of appropriate statistical methods was used, as well as an analysis of some of the ratios and financial indicators of the company under study. The most important of which is: the development of traditional cost systems to maintain the current customer and attract new customers is very important for the continuation of business in the modern industrial environment, the adoption of industrial companies at the entrance of the strategic analysis of cost was the result of deficiencies in the systems Conventional costs In general, the strategic cost analysis tools provide the basis and practical principles to monitor the performance of the units of the industrial establishments, which is reflected in the financial performance of the establishments. Finally, the research recommended several recommendations, the most important of which are: the management of industrial establishments to adopt the application of methods of strategic analysis of costs in order to obtain accurate information For production, manufacturing and competition processes, which can be used to evaluate the actual performance of the establishment, the Egyptian industrial establishments must work to achieve the best level of the units produced through the design technology to preserve the quality.

Article Details

Evaluation of the Influential Relationship of the Cost Strategic Analysis and Its Impact on The Financial Performance of the Industrial Companies With Case Study

Authors:

Salem, Hussien Abdelal

Publisher:

جامعة قناة السويس - كلية التجارة بالاسماعيلية

Journal:

المجلة العلمية للدراسات التجارية والبيئية 2018 Vol.9 Issue 4, pp.76-123

Document Type:

Article

Publication Date:

1/2018

Document Language:

English

Document ID (Org No.):

2001194582

pISSN:

2090-3782

التكلفة الإستراتيجية

الأداء المالي

الشركات الصناعية

Issues

Article Details

Evaluation of the Influential Relationship of the Cost Strategic Analysis and Its Impact on The Financial Performance of the Industrial Companies With Case Study

Authors: Salem, Hussien Abdelal

Publisher: جامعة قناة السويس - كلية التجارة بالاسماعيلية

Journal: المجلة العلمية للدراسات التجارية والبيئية 2018 Vol.9 Issue 4, pp.76-123

Document Type: Article

Publication Date: 1/2018

Document Language: English

Document ID (Org No.): 2001194582

pISSN: 2090-3782

التكلفة الإستراتيجية

الأداء المالي

الشركات الصناعية

Issues

Authors:

Salem, Hussien Abdelal

Publisher:

جامعة قناة السويس - كلية التجارة بالاسماعيلية

Journal:

المجلة العلمية للدراسات التجارية والبيئية 2018 Vol.9 Issue 4, pp.76-123

Document Type:

Article

Publication Date:

1/2018

Document Language:

English

Document ID (Org No.):

2001194582

pISSN:

2090-3782