يوجد فقط 14 صفحة متاحة للعرض العام
Costs accounting is a branch of accounting which get many developments and interests from the researchers and using this branch of accounting. After the costs accounting was used essentially by the companies and industrial facilities, it became used in different sectors of service. As per the acceleration of development in the field of programs technology, related to the systems of costs accounting, this leaded to apply developed technology in industrialization, incrca.sc the percentage of indirect and general costs, decreasing the direct costs, in addition to increasing the diversity in products and services. (1-Howell & Stephen. 1987, P.44).
Costs are linked with activities. These costs arc considered changed and long-term costs, or changed costs, in order that the productive units in the establishment, can do its essential works of goods production. They are needing services of other activities, which are supporting and carried with a part of indirect costs, connected with the nature of the service, executed by the productive departments, or the serving ones in the establishment. So, it as necessary getting an appropriate method for distributing costs, or specializing and distributing the costs of the serving units of the establishment on the productive units in order to know the result of works of each unit of the establishment solely. Accordingly evaluating the work of these units. Thus, the importance of costs reports se emerged. These costs is not possible for the high direction to leave it, on making its works of planning, supervising the unit’s works, accordingly limiting the final production cost, and limiting the suitable price of the product in the light of realizing the aims of the establishment direction.
Andrade mentioned that in the last two decades, it was clear that the systems of traditional costs became unsuitable in the modem productive environment 11e caused this saying that there are a great number of goods and products, in addition to the increasing competition between the companies (2-Andrade et al., 1999).
Continuing in using the traditional method for calculating costs, with the increasing in interesting of the serving centers, decreasing of the percentage of using direct costs, in addition to the total costs, because of the great development in industrial fields, all these leaded to un-saving what the direction need of data which can be actually used in order to take the competition decisions because it is short in the appropriate of costing charging indirectly, because they are related to on the personal estimation, in addition to increasing the complexity of applying this system, as the indirect costs are miscellaneous.
As a result to the quickly development, the managements take care of saving an accounting system, for saving accurate information, in order to realize a high level of information systems in order to help in the operation of taking decisions of planning and supervising and evaluating performance. It also continued searching about means and methods which save more accurate information for it in order to help it in taking decision, and realizing their objective aims.(3-Hilton, Ronald, et al., 2000, P. 6).
1/2: Problem of the research:
The researcher seas that the system of costs accounting, depending of the activities1 help the management of prc1 of the industrial river to know the activities which add a value for the users to product water, and which does not add a value, consequently it can take the necessary decisions to get rid of them or decreasing them. We can explain the studying problem by taking the following inquiries
1- How can we treat the costs elements, by using the system of limiting Costs according to the activities in the prolect of industrial river.
2- How can it contributes in applying the system of limiting costs according to the activities in the operation of taking administrative decisions, according to the level of project of industrial river.
3- Is there hardness or obstacles which may preclude implying the system of limiting costs according to the activities in the management of project of Industrial River.
4- Who can we measure, and guide the costs of water production, by using the system of activities system costs (ABC) in the project of industrial river.
1/3 Importance ofthe study:
The importance of the study is connected with the need to rationalize costs of water production.
Without water, the live on the land service will not be existed. In the nature, there is nothing more precious than water which is the necessary element for the life of objects. God said: (We made every thing life, by water, Don’t they believe), Great Truth ofGod, “Verse No. 30”, A1-Anbiaa. For the importance of water in the life of human, animal and plant, water became the issue of ear, which man faces, as his consumption increased of water, because of the peoples dcvclopment in the stair of the scientific and technologic development, and the continuous increSiflg ،n development of population, lfl addition to the decreasing of rain quantity diiriiig the last years. It’s important to thiflk ،fl the directing iiit11id by using water. Any decreasing in water quantities has an effect on all countries srctors which there ،s need to develop them.
1/3/1: Immportance of using the cost system in the project of industrial river.
1- Following the research importance which nd analyzing one of the modern costs systems costs system, according to the activities which reflect on realizing accurate, details and inclusion III COStS data, which are related to services of general water production in Libya and specially the project of industrial river.
2- The system of costs is working according to activities with the good following of the costs, concentrating on the management interesting of costs, concentrating on its interesting on causes of costs, helping in supporting the administrative costs, and realizing oversight on the project’s supports and limiting the positions of un-sufficiently, by using them.
3- Taking decisions has an effect on the ftiture ofproject of industrial river., consequently, saving and preparing data and important administrative information of costs affect in rationalizing of decisions, preparing strategieS plans, and estimated budgets, which is considered a vital demand for different management levels.
4- Limiting the costs of producing cubic meter of water, is considered the main aim of the system of costs accounting, in order that the management can limit the price ofcubic meter for a nominated period.
5- Limiting the product of cubic meter need a study about kinds, serializing the needed productiVe operationS in order to produce the cubic meter of water, limiting the costs centers and collecting data of costs elemCflt according to the documents and different floticc of costs of using elements and labors costs, purchasing costs, or producing services for the different activity’s directions
6- Analysing costs elements, to charge them on the productÑe unìts. whether the were final goods or vt which help n hmmn the production cost of the cubic meter of waler. supervisirtg costs and analyzing inclines and prepariw’ costs for the manatement levels.
7- This research, according to the researcher is considered the fnt stud b which there’s a proposal of a limit for appymg costs ysiem. according to the activities in the prriiect of industrial river.
4/1 Objectives of study.
This study is aiming at the following:
1- Limiting the basis and ccmno)s for applying the system of costs accounting according to the activities “ABC” in of industrial river.
2- Studing and analyzing the practical steps for applying the system of costs accounting acçcrding to the activitis “ABC” of different units of the project of industrial river
3- Rationalizing some costs elements, which are charged am the cuhic meter of water as an insurance to arrive the cosi of sunabìr price of water
4- Benefitting of usages which are saved by thee system in the filed of distrihuting accurattely the costs. and limiting the output costs
5- Saving nfœmstioi which arc sutable for purposes of different administrative decisicos.
6- helping in preparing detailed accurate budgets.
7- Rccngiilzmg activities ihich add s value and which do not do that
1/5 Hypothesws of the study
The essential hypotheses of the study
It’s impossible to apply the measuring of costs,depending on the activities of rationalizing casts of producing water in the project of industrial river, for the different using.
This hypotheses is branched to the following branches hypotliescs
1- Applying the cost system according to the activities in the project of industrial river is not leading to the accurate of’ cost accounting for tite cubic meter of water for diI’krent uses.
2- The system of costs do flot realize accurate activities measuring the indirect costs.
3- The system of costs do not realize accurate on the bases of activities, do not lead to evaluating activity on the project’s level.
4- Applying the system of limiting costs according to the activity in the project of the industrial river do not realize the importance of promoting the role of control on the indirect role, in the structure of project costs.
1/6 The study’s curricula:
The study is concentrating on:
1/6/1 Thcorctical study:
It will be completed by the olTicial survey, by reading the writers, scientific researches, periodical of the field of limititig the costs of productions price, the system of traditional cost accounting, and the system of cost accounting according to the activity “ABC”.
I - Inductive approach
This research is depending on the inductive approach in studying the thinking limit, specialized in the research subject in order to limit the problem dimensions, ibis will be cnnpicicd by revising and using tite scientific references, rccarches and previous studies which are applying the ineasjring system on the hasi of activities in order to know the most features and disadvantages
The researcher is using titis approach estrapolate and limit the intellectuall framework to costs according to the activities, limiting the modes and tools which this mode depend on, in addition to clarifying steps of applying and the deficiencies.
2: Deductive approach:
The user is using the dcductivc approach In tcaing the hypothesis of the research trying to arrive the research aims,by the analyzing study of the relation of cos1 meaur1ng according to the activities and extracting a framc for entrance of costs according to the activities.
1/6/2 Applied study;
ibis study will he completed by applying the proposed system developing documents and accounting records of the project of the industrial river, in addition to the meetings with responsible in different administrative consequently limiting the main activities which will as centers for charging cost in order to arrive a final and accurate cost for each activity of them.
Testing hypothesis and results of the applying study:
Testing the natural distribution by using the measurement of kolmogorow-Smirnow (K-S)
The measurement of testing the natural distribution (Kolmogonw-Smimov. KS) for knowing the nature of distributing the anss ers of questions of each hypothesis research, table No. (5/11) is showing a summary of results the natural distribution (K-S) for the of hypothesis. This test has hypothesis. this test has a hypotheses vhich is:
(Ho) Natural distribution,
(Ha) unnatural distribution.
If the value of the t.itistscal moral more than (5%)this lead that the data is following the natural distribution, this means accepting the Nihilism (Ho) and refusing the alternative nihilism (Ha).
5/2 Testing hypothesis
The researcher put¡ the four hypothesis under test, according to the test of (T-test) and the confidence level of 95%. The sedal value of (T) of each hpotbeses. using the atstic1 svem iSPSS. But for the decision nile vduch was ç&d m the as the foHoing:
1- Refusing he null hypothesis (Ho) and accepting we aettativc one (Ha). 1f the potential value was much than the level of signiñcace (5%).
2- In accept the null bpothesis (Ho) and relusc aliernative one (Ha) if the potential value was less the levd of levd of significance (5%)..
Table No. (5/11) declare the arithme potential value, and the result of test of the the level of (95%).
The first níhilim theory text:
The test of the first nihilism theory (Applying the system oi ABC is mot leading to the accurateof production cost of cubic u1er of water for the different uses), Table No. (5/11) u declaing that the arithmetic means of the accurate measuring of indirect costs in the system of ABC is working to decrease coas which may anive 4.033 with a standard deviation of (046476). This average is different significance from the average of hypotheses of the measure (3), because th probable value of (t) calculated with (13340) which value was (0.000). Thus it ¡s less than the level of significance which is about (5%). This is meaning refùsing the level of significance (Ho) and acceptIng the alternative one which is stated that (Applying the system of ABC is leading to the accurate of calculating the cost of producing the cubic meter of waler of the different uses). It can be said that the accurate of cost may lead at true increasing in decreasing the cost when the system of ABC is applied in the project. As a result to choosing this hypotheses, the mathematical indifferent of accepting the searched about the questions of this hypotheses is (4.333) of five.
5/2/2 : testing the third hypotheses:
Text of the third hypotheses: (appling the system of ABC is not realizing accuracy for measuring the indirect costs). The results of table (5111) shows that the mathematical indifferent for realizing costs on the bases of activities has accuracy in measuring indirect costs, arrived the percentage of (3.2389) with a standard deviation of 90.21815). This is indifferent is incorporated different from the hypotheses average of the measuring (3). This was because the probable value which is disputant to the value (t). collected is (6.571)was (0.000). This is the less than the incorporated level which is supposed to be (5%). This means that refusing the nihilism hypotheses (Ho)and accepting the alternative one (Ha) which suppose that (the system of ABC realize accuracy in measuring indirect costs). Thus we can say that the system of ABC realize accuracy in measuring indirect costs. As a result to test these the mathematical indifference of the researched a the questions of this hypotheses is (3.2389) of(5)
5/2/3: Testing of the third hypotheses:
Text of the third hypotheses: (applying the cost system according to the activities is not leading to evaluating the project’s level. The management is helping in making decisions). The results of table (5. 11) define that the mathematical indifferent for measuring costs according to the bases of activities, save information and evaluate performance on the project’s level in order to help the management to take the best decision arrived (4.2389) with standard deviation of (0.47285). This average is different incorporated different from the average of measurement (3), because the probable value of collected (t) value is )15.720) was equalizing (0.000).
This is less than the supposed incorpoution level (5%), meaning that refusing the nihilisms (Ho) and accepting the alternative one (Ha) which says that (measuring costs according to activities leads to evaluate performance according to the projects level). luis assure tue correction of the testing ibis hypotheses, which is that the mathematic average of the researched answer about the questions of this hypotheses is (423X9) of(5).
5/2/5: testing the fourth hypotheses:
Text of the fourth hypotheses: (The system of ABC is not applied in the project of the industrial river and is not leadingto the role of control on the indirect costs). The results of (he table (5/Il) is showing that the importance of average for enhancing the role of control on indirect costs of system AJIC reached (3.3452) with standard deviation of (3). This because the probable value of the collected (t) is (5.552) which was equal (0.000). This is less than the level of incorporatcd hypotheses (5%). It means rclusing the nihilism hypotheses (Ho) arid accepting the alternative one (Ha) which says: (The system of ABC in the project of the industrial river leads to enhance the importance of control role on the indirect costs). It assure the rightness of the result of testing the hypotheses, that the average account for the resuk of researched answer about the questions of this hypotheses is (3.3452) of(5).
Testing the fifth hypotheses
The main hypotheses of the nihilisms study thai : (it’s not possible to apply measuring costs according to the activity of the project of the industrial river for the different uses). By the main phenomenon results of iahlc (5/I 1), it’s clear that the general average account for the main axis reached (3.6806) with standard deviation of (0.26404). This average is differern standard from the avcr.igc accountant of the measurement (3) because the valuc of prnh.ihlc oflC of collected incorporated (t) value (15.464). which as (0000). This level of incorporated supposed to be (5%). This make us qualified lo refuse the main supposed nihilisms of the study (Ho) and accept the alternative one (Ha) .which says: (It’s possible to apply the measuring of costs according to rationalizing the costs of producingcubic meter of water In the project of the industrial river, for the different uses).
5/3: Results and recommendations
5.3.1: search results:
1 - Results of the theoretical study.
in the light of the theorciical study, we can arrive to the following results
1- The entrance of limiting the costs on the hases of the actiit is one of the modem models which was born as a result of changing in the industrial and servicing em’ ironmcnt, and changing of the costs framework, increasing the competence and multiplicity of production. It also depend on the hypotheses that productions is consuming the activities, and the last consume the project resources. It also follow the costs of activities depending upon the many causes of cost, in order to distribute them on the projects. leading to the management ability to take strategic decisions an the working ones accurately, clearly and objectively.
2- The esscntial constituents for entering limiting costs according to the hases of activities is represented in and causes of cost, as this entrance is depending on collecting the activities In centers or costs accumulating of costs. Iach accumulating or center is depending on a group of likely activities., accordingly adding these activities to the productions by using the causes of accounting cost. Also this system of ABC havc two essential activities. Cost specializing which limit the coist of activities and their units, and the operations of speciahîing costs and improving cccut ion, by the causes of costs.
3- By the actual application of the costs accordIng lo the activity (ARC) for the proicct of industrial river, it was clear that there are many difficulties with the operation of applying the actual application. These difficulties of collecting required data of executing system, and these of limiting activities and designing centers or complexes, difficulties of limiting causes of suitable costs. The researcher see that transmitting from the system (ABC) need a suitable period, during which it’s possible to explain this system for responsibility and workers in the project for the possibility of complete benefit of it.
4- The saved information from the system (ABC) about costs of different activities is make the management able of complete benefit from limiting the different fields to decrease cost. Concentrating efforts to the best in these fields help to decrease activities which is not added to the value and rationalizing consumption of essential activities of the possible resources.
2- Results of the field study (Statistical):
In the light of the field study, we can resume the following results:
It was that the main hypotheses of the study: (It’s n possible to apply measuring costs according to the activity for rationalizing water production in the project of the industrial river for the different uses).
This was proved according to the oppos branched hypothesis as follows:
1 - First hypotheses:
(Applying the system of costs depending up of activity of the industrial river is not leading to cost accounting of producing one cubic meter of water for the different uses).
2- Second hypotheses
(The system of costs is not realized according to accurate activity in measuring indirect costs).
3- Third hypotheses:
(Applying the system of costs based upon the activity is not leading to evaluating performance on the level of the project).
4- Fourth hypotheses:
(Applying the system of costs based upon the activity inthe project of the industrial river is not leading to importance of enhancing the role of supervision on indirect costs in the framework of project’s costs).
It was proved the fail of four previous hypothesis are refused and their opposite (alternative ones) are accepted. By results of m tests for one specimen al the confidence level (95%) from the table (5/11). All the results carne arranged with the studys objects in warning the management of the project of industrial river for the default of continuing depending on cost information taken from the traditional cost systems, and thai it’s necessary of depending on costs information, taken from applying the cost system depending on the activity (ABC). This leads essentially to improve the activity of costs system in accepting needs of project’s management under the recent system. This is considered an important step for helping project management to withstand and competition facing others on the ¡ocal and international levels by saving accurate analytic costs information which represent a suitable on which we can depend in the fields of planning and controlling, and we can make decisions, in addition that it make us able to complete programs of dcreasrng costs successfully by explaining the added and not addcd activities of the value.They can decrease or get rid of them ithout any effect on the quality of the service, presented to the consumers, and it make able to bring the suitable price.
Thc passed these results for the existence of many hardness in front of applying the costs mode, according to the activit (ABC) in the project of industrial river, which contains accounting difficulties and general ones. This need studying these difilcujijes and research about the methods of overcorning them if the proleci management decided to go from this mode to benefiting from its advantages in servicing the managemen(, obeying its needs in the fields of planning controlling and making decision.
1- GraduaI interest by appl)ing the cost system, on the basis of activity of the project, because this will lead to the accuracy and objectivity of procedures of measuring the costs of outputs from the cost units, all these increase the project ability of benefiting from its resources, in addition to depend on subjective modes analyzing the activities, and testing causes of costs
2- It’s necessary to benefit from experiences of professors of universities and the experts in the field of designing costs system on the basis of the activity which is suitable for the nature of the productive activity, and what it contains of special specifications ffecidesigning of costs systems ¡n the project
3- There should apply and modernize systems and modesof administratj’e accounting according to the modemtrends., realizing the completion and ¡interdependenc between measures of performance. saving traditional information in the important fields such as evali performance along the long term. Managing costs, the operational measures, balanced performance and quality control, Also their should new modes of’ the devclopments connected administrative accounting, This can not be except training the accountant of the project of industrialto work by the mode of (ABC) system prepare trained accounting cadres, which represent an important core in changing to this direction.
4- There should be interesting in behavioral aspects on specializing the added costs on the final costs units, specially on limiting causes of cost, because it has an effect in the individuals who will execute the activities.
5- Directing the researchers to more researches for treating the shortage which may defeat the system of costs accounting according to the activity until we can depend on it completely as a developed entrance in specializing the added costs.
6- The need to provide a basic ingredient for the success of the system of costs accounting depending on the activity, from which the important aims of the environment of modern services.
7- Putting strategies which are suitable to decrease working costs and which contain (costs of laborers, and maintenance.... Etc), and adoption of all the suggestions. researches and studies which are necessaty for realizing this aim continuously in the management of the project.