دور أساليب المحاسبة الإدارية في التخطيط والرقابة على التكاليف

دراسة ميدانية على شركة الإسمنت الليبية

Abstract

This study examined the role of management accounting techniques in cost planning and control, using a field study on the Libyan Cement Company. The study aimed to identify the effectiveness of these techniques in cost control and operational planning, as well as providing relevant information for activities in industrial companies. The research problem highlights that traditional costing systems are no longer compatible with the requirements of the modern business environment and intense competition. The study was based on several hypotheses, most notably: the role of management accounting in providing methods that support planning and control for both financial and administrative performance, and the existence of a statistically significant relationship between the use of these techniques and the efficiency of planning and control processes. The study reached several results, most importantly: that management accounting techniques positively affect the company's planning process and provide tools that contribute to improving institutional performance. Accordingly, the study recommended the necessity of implementing management accounting techniques to provide accurate information in a timely manner, adopting a continuous control methodology, and focusing on control tools to accurately determine physical and human resource requirements, thereby enhancing the confidence of investors and stakeholders in the facility.