تفاصيل الرسالة العلمية

The study aimed to identify the impact of using management accounting techniques (Activity Based Costing, Target Costing, Balances Sore Card, Just in Time Production System, Activity-Based Management) on the decision-making process on the Kuwaiti industrial companies, the study population consisted of all industrial companies listed on the Kuwait Stock Exchange, of (27) companies, has been the questionnaires distributed to the entire community and the rate of (5) questionnaires to each of these companies, was recovery (111) and the study sample at (105) respondents from internal auditors and financial managers and accountant cost in companies included in the study, the researcher used the questionnaire as a tool for data collection. The researcher used multiple linear regression and analysis of simple linear regression and analysis of variance test analysis (Anova) for the purpose of testing hypotheses. The study results showed a statistically significant impact of using management accounting techniques (Activity Based Costing, Target Costing, Balances Sore Card, Just in Time Production System, Activity-Based Management) on the decision-making process on the Kuwaiti industrial companies. The results also showed that the management accounting techniques contribute to accelerate the decision-making process, as well as shows that are available highly qualified to deal with the management accounting in the decision-making techniques, and also show that he is the involvement of workers in the field of management accounting with specialists in order to reach a sound decision. In light of these findings the researcher made a recommendations including: The Kuwaiti industrial companies, including the use of modern management accounting methods, and their areas of interest different, in order to be able to interact and respond to environmental, social and economic variables. And apply management accounting techniques because they provide private benefits in customer profitability evaluation, and to provide the necessary infrastructure for the application of these techniques