الفهرس 
الإطار العام للبحثيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This thesis aims to benefit from PESTEL analysis in developing cost data to rationalize the costs of transferring and localizing technology through joint investment in order to achieve the goals of sustainable development, Egypt’s Vision 2030 and Africa’s Agenda 2063. On multinational companies, especially joint investment, it has also been applied academically to faculty members and their assistants in public universities.
The study was applied to one of the factories, where the researcher applied the proposed method to determine the prices of conversion of products in one of the (factories) multinational companies, so that it works to determine the conversion prices of products more accurately and reduce the costs of conversion prices, which represent one of the costs of the process of transferring and localizing technology. It also works to solve The problem of determining transfer prices in multinational companies, which represents one of the most important problems they face.
The study found results, including:
1- Cost data can be used after its development in order to overcome many problems such as the problem of fluctuations in foreign exchange rates, as well as the preparation of planning budgets for countries participating in international production agreements.
2- A new cost component has been added that includes the external environment variables of the facility.
3- A cost center was established that reflects the variables of the external environment and takes the number (10).
4- The activity units were divided into two parts, one of which is local activity units, which are produced and sold within the country in which the activity takes place. The other section is international activity units, which are the units that produce parts of them in a specific country and complete the production of the rest of the parts in one or several other countries with a joint production agreement.