الفهرس 
إستراتيجات إدارة التكلفة في ظل بيئة التصنيع المرشّديوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
1. Introduction
A company has a competitive advantage when it acquires or develops an attribute or combination of attributes that allows it to outperform its competitors. To have such competitive advantages, the company should adopt innovative operational, managerial, and accounting techniques. The most one of prominent operational methods that emerged in the middle of the last century and still in progress is the lean manufacturing. It is based on what is considered as costs those creating a value for the final consumer and the rest is considered as wastes and should be eliminated.
On the other hand, amongst the most prominent and important instrument of the managerial accounting is the budget. It has been used since the 1920s, as an important instrument for planning, motivating, and controlling objectives. The budget reflects a comprehensive plan of estimated in and out financial flows over a period of time. But the traditional budget is no longer relevance to the nature of the of the current century variables. The most important characteristics of the today’s business environment are rapid and successive unpredictable changes. Therefore, it was a necessary to find a technique to overcome the shortcomings of the traditional budget.
Beyond budgeting is one of these techniques that have been appeared since the late of 1990s. It is a way to rethink how to manage the firm’s resources. It is an innovative managerial instrument that looking at beyond the budget to not be just predetermined figures to be dynamic objectives derived from best practices.
2. Statement of the Problem
One of the most problems that hinder the applying of lean manufacturing approach is the reliance on traditional accounting systems, especially which is related to standards. The most entities that have adopted the lean manufacturing find themselves using accounting and managerial processes that do not relevance to such approach. The reason of that is the traditional accounting is designed to serve the mass production method, while the lean manufacturing depends on the pull production method.
Basically, the application of the lean accounting affects all activities of an enterprise, including the budgeting. Therefore, there is a need to develop the budgeting to be relevance to the philosophy of lean manufacturing. The problem of the study is the irrelevance of the traditional budgeting to the lean manufacturing’s environment. So, the researcher motivated to propose an accounting framework to develop budgetary process to be relevance to such environment.
3. Variables and hypotheses of the Study
Variables and hypotheses of the study are summarized in the following table:
The hypotheses The variables kind of the relationship
Independent Dependent
First hypothesis Beyond budgeting:
1. Leadership principles.
2. Processing principles. Meeting the lean manufacturing’s requirements. positive
Second hypothesis Optimizing the resources’ usage. positive
Third hypothesis Eliminating bias in the budgeting. positive
4. Objectives of the Study
The main objective of the study is to propose an accounting framework to develop budgeting in the lean manufacturing’s environment. This objective is divided into four sub-objectives as follows:
Sub-objective 1: Demonstrating the cost management strategies and its instruments in the lean manufacturing’s environment.
Sub-objective 2: Analyzing shortcomings of the traditional budgeting and determining its relevance to the recent manufacturing’s environment.
Sub-objective 3: Determining to what extend the relevance of the beyond budgeting technique to the lean manufacturing’s environment.
Sub-objective 4: analyzing the relationship between the application of the beyond budgeting and the lean manufacturing’s principles.
5. Importance of the Study
The importance of the study stems from two basic dimensions: research dimension and community and applied dimension, as follows:
- Research Dimension:
The importance of the study form the researches’ aspect is the scarcity of studies in Arabic in the field of using beyond budget technique as well as the lean accounting.
- Community and applied dimension:
The importance of the study for community and applied dimension is the need of many Egyptian entities to adopt recent techniques. Such techniques may help it to avoid the negative aspects in the field of cost management. Amongst the innovative techniques that the study covered is beyond budgeting, target costing, and benchmarking, and others. But the study mainly focuses on the beyond budgeting technique in the lean manufacturing’s environment.
6. Community and sample of the Study
- Study Community:
The study community consists of all Egyptian industrial companies in the field of electrical goods industry which applies the lean manufacturing’s principles within Egypt only.
- Study Sample:
The study sample consists of a number of academicians in the field of managerial accounting at the faculties of commerce in Egyptian universities. Beside a number of the Egyptian industrial entities in the field of electrical goods that apply the lean manufacturing’s principles.
7. Limitations of the Study
The study is limited to the following:
- Regional Limits:
The study is limited to the industrial entities working in Egypt.
- Subject Limits:
The study is limited to the industrial entities that adopt the lean manufacturing’s principles.
8. Study Structure
The study is divided into six chapters as follows:
Chapter I: The Framework of the Study.
Chapter 2: Cost Management Strategies in the Lean Manufacturing’s Environment.
Chapter 3: The Budgeting in the Economic Entities.
Chapter 4: A Proposed Accounting Framework to the Develop Budgeting.
Chapter 5: The Applied Study.
Chapter 6: Summary, Conclusions, Recommendations, and Future Studies.
9. Conclusions
The researcher has concluded to the following results:
(1) Using the traditional budgeting results in costly, out of date, and inflexible standards in a dynamic business environment. Also, it ignores the target cost and cost structure of the competitors. Besides, its standards are irrelevance to the requirements of the lean manufacturing environment.
(2) Using the beyond budgeting results in relevant standards to the requirements of the lean manufacturing environment. It provides real-time standards derived from actual operating. In addition, planning and control is done in a timely manner. This is resulting in rapid detection of errors and correcting any deviations at once. Also, it takes into account both competitors’ performance and target costing.
(3) The results of the statistical analysis were as follows:
The hypotheses The test results
There is no a significant relationship between the application of beyond budgeting and the lean manufacturing’s requirements. The rejection of the null hypothesis and the acceptance of the alternative one
There is no a significant relationship between the application of beyond budgeting and optimizing the resources’ usage. The rejection of the null hypothesis and the acceptance of the alternative one
There is no a significant relationship between the application of beyond budgeting in lean manufacturing’s environment. and eliminating bias in budgeting The rejection of the null hypothesis and the acceptance of the alternative one
10. Recommendations and future studies
In the light of the findings of theoretical and applied study, the researcher recommends the following:
(1) The researcher recommends the Egyptian industrial and service entities begin to adopt the beyond budgeting technique. This is resulting in achieving advantages such as overcoming criticisms of traditional budgets and adapting to the requirements of the recent business environment. Also, shifting to value drivers instead of concentrating on central plans as well as immediate planning and controlling and quick feedback.
(1) The researcher recommends the Egyptian enterprises adopt the lean principles to achieve the culture of focusing on the value and profitability of the customer and eliminating all kinds of wastes.
(2) The researcher also recommends academic and research institutions to conduct further study regarding strategic cost management instruments. As this field is in the early stages of development and the land is still fertile for many future studies.