عنوان المقالة:أثر نظام التكاليف المعيارية على أداء الشركات الصناعية في الأردن THE IMPACT OF THE STANDARD COSTING SYSTEM ON THE PERFORMANCE OF INDUSTRIAL COMPANIES IN JORDAN
This study investigated the impact of the standard costing system on the performance of industrial companies in Jordan. The study population was selected from 47 industrial companies listed in the Amman Financial Market, a sample of 40 companies was selected for this study, and the questionnaire was adopted as a tool for this study. The results showed that there is a positive relationship between the standard costs and the performance of industrial companies in Jordan. The results suggest that the shareholders and management should learn from the current study that they are responsible for determining the level of performance by using modern methods in management accounting and cost accounting, which would achieve greater profitability for the company and thus improve its performance.
زيد عثمان دنون | Zaid Othman Dannoun | 587