توافق نظرية القيود وهندسة القيمة وفق معايير محاسبة الاستدامة بجعلها بعدا استراتيجيا لإدارة التكاليف وتحسين قيمة المنتج
The theory of constraints and value engineering conforms to sustainability accounting standards by making it a strategic dimension of cost management and improving product value
Keywords:
Theory of Constraints, Value Engineering, Sustainability Accounting Standards Board, Sustainability Accounting, Strategic Cost Management., نظرية القيود, هندسة القيمة, معايير محاسبة الإستدامة, محاسبة الإستدامة, إدارة التكاليف الإستراتيجية.Abstract
المستخلص
منذ أوآخر القرن العشرين أصبح من الضروري دراسة العلاقة بين التوجه الثقافي للوحدة الاقتصادية والسعي إلى تحقيق مبادئ إستدامتها, إذ يجب توفير أساس مفاهيمي لإجراء تحليل أكثر شمولا حول التغيير الثقافي للإستدامة وعده كبعد إستراتيجي في إدارة التكاليف ومن ثّم تطبيقه في نظرية القيود, وعليه تتمثل مشكلة البحث في ضعف الإدارة الاستراتيجية للتكاليف للوحدات الاقتصادية نتيجة لإهمال تطبيق نظرية القيود في حل المشكلات التي تواجهها, فضلا عن اهمال الدور الساند لهندسة القيمة في حل تلك المشكلات, ايضا تشكيل أطارلتكاثف الجهود والسعي إلى مستوى أمثل للحياة عن طريق التنمية المستدامة وأبعادها البيئية والاقتصادية والاجتماعية, التي تلبي الاحتياجات الحالية دون أنّ تسبب أضرار في المستقبل, وبعد إجراء دراسة تحليلية نظرية للأدبيات المهتمة بالموضوع تمّ التوصل إلى مجموعة من الاستنتاجات كان أهمها: هناك أرتباط قوي بين تقنيات إدارة التكاليف الإستراتيجية إذ أن الهدف الأساس لأغلبها هو تخفيض التكلفة وتحسين الجودة ورضا الزبون ومن ثم تعظيم الربحية, فضلا عن أبراز التأثير الملائم للتقنيات في تطورالميزة التنافسية المستدامة للوحدة الاقتصادية, إذ اصبحت العناصر الإستراتيجية أكثر وعيا ورسمية, وتستعمل بيانات التكلفة لتطوير إستراتيجيات فائقة الجودة للحصول على ميزة تنافسية مستدامة, توفر فرصا كبيرة للتحسينات في صنع القرار لمعظم الوحدات الاقتصادية, كذلك رفع كفاءة التشغيل الداخلي عن طريق البحث عن نقاط الاختناقات التي تتواجد داخل الوحدة الاقتصادية, وبذل الجهد الكافي من أجل التحرر منها وبتطبيق VE, فضلا عن توفير نظام محاسبي يراعي جوانب الإستدامة (البيئية، والاجتماعية, والاقتصادية) وداعما للتنمية المستدامة.
Abstract
Since the end of the twentieth century, it has become necessary to study the relationship between the cultural orientation of economic unity and the pursuit of the principles of its sustainability, as this concept has received a lot of interest in modern administrative studies, as a conceptual basis must be provided for a more comprehensive analysis on the sustainability of the change and the management of trust The costs and then its application in the theory of restrictions, and therefore the research problem is the weakness of the strategic management of costs for economic units as a result of neglecting the application of the theory of restrictions in solving the problems they face, as well as The supportive role of value engineering tended to solve these problems, as well as forming a framework for the intensification of efforts and seeking an optimal level of life through sustainable development and its environmental, economic and social dimensions, which meet the current needs without causing damage in the future, and after conducting an analytical study of the theory of the literature To a set of conclusions, the most important of which were: There is a strong correlation between the Techniques of managing strategic costs, as the main objective of most of them is to reduce costs, improve quality and customer satisfaction and thereby maximize profitability, as well. On highlighting the appropriate effect of technologies on the development of the sustainable competitive advantage of economic unity, as strategic elements have become more aware and formal, and cost data are used to develop high-quality strategies to obtain a sustainable competitive advantage, providing significant opportunities for improvements in decision-making, as well as the efficiency of internal unit-making The way to search for points of bottlenecks that exist within the economic unit, and to make sufficient effort to be free from it and by applying VE, as well as to provide an accounting system that takes into account the aspects of sustainability (environmental) (Social, economic) and in support of sustainable development.
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References
المصادر
المصـادر العربية:
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