الفهرس 
الفصل الاول الإطار العام للدراسةيوجد فقط 14 صفحة متاحة للعرض العام
 |  | from | 295 |  |  |
| | | from | 295 | | |
المستخلص
This study is aimed to analyze the impact of both outsourcing and business digitalization on rationalizing Double Boundary Costs through a theoretical and applied study. The study sample includes (55) industrial companies listed on the Egyptian Stock Exchange during the period from 2012 to 2021, in order to measure the impact of Outsourcing and business digitalization on Double Boundary Costs, in light of what has been reached in the theoretical framework of the study. After analyzing the data and testing the hypotheses of the study, the results of the study reached to the acceptance of the first hypothesis, which is that the cost of production of goods sold, general and administrative costs and operating costs behave asymmetrically with the changes that occur in sales up and down.
It also found the validity of the second hypothesis represented in the presence of a significant negative impact of outsourcing decisions on the Double Boundary Costs (costs of goods sold, general and administrative costs and operating costs), which means a decrease in the Double Boundary Costs in the establishments that have outsourcing. The third hypothesis of the existence of a negative impact of business digitalization on Double Boundary Costs was also accepted, which means a decrease in Double Boundary Costs in enterprises that apply business digitalization.
Finally, the study has provided an applied evidence for the impact of both outsourcing and business digitalization on the rationalization of Double Boundary Costs through testing the fourth hypothesis of the study, which is to test the impact of business digitalization and outsourcing decisions together on the Double Boundary Costs (costs of goods sold, general and administrative costs and operating costs), and its most important results is that There is a negative impact of digitalizing business and outsourcing decisions together on Double Boundary Costs (sticky costs of goods sold, general and administrative costs and operating costs). Which means adecrease in Double Boundary Costs in establishments that have business digitalization and outsourcing decisions. This result is consistent with the researcher’s findings in the theoretical framework of the study.