تفاصيل الرسالة العلمية

This study aimed to identify the effect of standard costing application in controlling in Kuwaiti industrial sector, the study population consisted of industrial companies listed on the Kuwaiti Stock Exchange, of ( 40 ) companies, and the sampling consists of financial managers and heads of accounting departments accountants, accountants and administrators in these companies, and numbered ( 130 ) responsive, this study is one of the field studies in which the descriptive analytical method followed, based on two types of sources of information are the secondary and primary data The study found there is a role for the application of standard costing system combined ( historical cost system, standard cost system , the expected cost system ) in the control of the factors of production , and that the standard cost system play a major and influential role in the control of these elements in the industrial sector Kuwaiti respondent . The study present a number of recommendations in an effort to enhance the capabilities of the Kuwaiti industrial sector for the application of the standard cost system three dimensions that have been adopted in the current study.