واقع نظام التكاليف في منشآت تربية الدواجن في سوريه وإمكانية تطويره

Authors

  • نـواف فخر
  • مـاهر الأمين
  • عـفراء عـلـي

Abstract

يهدف البحث إلى تشخيص واقع محاسبة التكاليف في منشآت تربية الدواجن، وبيان مدى التطبيق، أو عدم التطبيق وأسبابه وعلاقته بجملة من العوامل منها نوع النشاط، ملكية المنشأة، وأيضاً بيان أهمية تطبيق نظم التكاليف وتطويرها انطلاقاً من خصائص المنشآت واعتبارات السوق من أجل رفع كفاءة الأداء من خلال دراسة ميدانية على منشآت الدواجن.

وقد توصل البحث إلى أنّ هناك فجوة حقيقية بين الإطار النظري والجانب التطبيقي لنظم التكاليف حيث إنّ نسبة 76% من منشآت عينة البحث لا تطبق نظم تكاليف حتى بالنسبة إلى المنشآت التي تطبق نظام تكاليفي، فإنها لا تطبق جميع مقوماته بشكل كامل. ولذلك تمّ اقتراح مجموعة من النقاط بهدف قياس تكلفة الإنتاج بشكل صحيح  في منشآت تربية الدواجن في سوريه.

This field research aims to diagnosis the state of cost accounting in aviculture farms and shows the extent of applying it and the reasons that prevent farms from  applying it, and the relation of applying  the cost system with some factors such as: activity type and farm ownership.

Another aim of this research is to clarify the importance of applying cost systems, and the necessity of their development based on farms characteristics and market's factors, to increase performance efficiency.

As 76% percent of aviculture samples do not apply cost system, and even those that apply it do not apply it completely, the research concludes that there is a real gap between theoretical frame and application for cost systems.

The research suggests  some aspects to measure the costs of aviculture production accurately in Syrian aviculture farms.

 

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Published

2019-02-03

How to Cite

فخر ن., الأمين م., & عـلـي ع. (2019). واقع نظام التكاليف في منشآت تربية الدواجن في سوريه وإمكانية تطويره. Tishreen University Journal- Economic and Legal Sciences Series, 31(3). Retrieved from https://journal.tishreen.edu.sy/index.php/econlaw/article/view/7664

Issue

Vol. 31 No. 3 (2009): العلوم الاقتصادية والقانونية

Section

Articles

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