قياس تكلفة المنتجات وتقويم الأداء في الشركة العامة لصناعة المحركات الكهربائية باللاذقية

Authors

  • نواف فخر
  • ماهر الأمين
  • لينا عقل ديوب

Abstract

يتناول البحث دراسة النظام المحاسبي المطبق في الشركة العامة لصناعة المحركات الكهربائية في اللاذقية، وكيف تتم المحاسبة والرقابة على بنود النفقات لدى الشركة، وأيضاً كيفية قياس تكلفة المنتجات التامة وغير التامة لديها، ثم قمنا بإجراء تحليل مالي للشركة للتعرف على المشاكل المالية التي تواجهها، من أجل التعرف على المشاكل العملية التي تواجه هذه الشركة في أداء عملها، وذلك بغية التوصل إلى التوصيات والمقترحات التي تمكنها من رفع مستوى أدائها وفي الوقت نفسه تحسين جودة منتجاتها لجذب اهتمام المستهلكين وزيادة إقبالهم على شراء منتجاتها وتحقيق الاستغلال الأمثل للموارد المتاحة لها وتخفيض نسب الهدر لديها.

 

This paper deals with the accountancy system applied in The General Company for the Production of Electric Machines in Lattakia,  including how supervision of spending is conducted as well as how the costs of products are estimated. The study then conducts a financial analysis of the company in order to discover the problems and obstacles hindering its operation and attempt to provide suggestions that would,  hopefully,  help the company improve its performance and the quality of its products. The final aim of the study is to provide suggestions as to how the company can best exploit its resources and minimize misspending.

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Published

2019-02-11

How to Cite

فخر ن., الأمين م., & ديوب ل. ع. (2019). قياس تكلفة المنتجات وتقويم الأداء في الشركة العامة لصناعة المحركات الكهربائية باللاذقية. Tishreen University Journal- Economic and Legal Sciences Series, 25(2). Retrieved from https://journal.tishreen.edu.sy/index.php/econlaw/article/view/8033

Issue

Vol. 25 No. 2 (2003): العلوم الاقتصادية والقانونية

Section

Articles

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