‫ﻣﺟﻠﺔ اﻟدراﺳﺎت اﻟﻣﺎﻟﯾﺔ واﻟﻣﺣﺎﺳﺑﯾﺔ واﻹدارﯾﺔ‬

ISSN 2352-9962 OEB Univ.

Publish. Co.
2016‫اﻟﻌدد اﻟﺳﺎدس ـ دﯾﺳﻣﺑر‬

: (TDABC) ‫ﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ‬

Time-Driven Activity-based costing (TDABC):The Case of Saudi Companies

‫ ﺟﺎﻣﻌﺔ اﻟﻣﻠك ﺧﺎﻟد‬،‫ﷴ أل ﺣﺳن‬ .‫د‬

Dr. Ali Faya Alhassan, King Khalid University, Saudi Arabia

Abstract

This study aimed to identify the extent of

the application of Saudi companies to
time-driven Activity-based Costing ‫ﻟﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ ﻋﻠﻰ أﺳﺎس اﻷﻧﺷطﺔ اﻟﻣوﺟﻬﺔ‬
(TDABC) and its impact in reducing
costs. . ‫( وأﺛرﻩ‬TDABC )

An electronic questionnaire was used to ) ‫اﺷﺗﻣﻠت ﻋﯾﻧﺔ اﻟدراﺳﺔ ﻋﻠﻰ ﻣدراء وﻣوظﻔﻲ ﻗطﺎﻋﺎت‬
study the hypothesis where the study
sample included the managers and staff – - – ‫اﻹﺳﻣﻧت‬
of the sectors (Cement Companies - . (‫– ﺑﻧك اﻟراﺟﺣﻲ‬
Electricity Company - ‫إﻟﻰ وﺟود درﺟﺔ ﻣﺗوﺳطﺔ ﻣن‬ ‫وأظﻬرت اﻟﻧﺗﺎﺋﺞ‬
Telecommunications Companies -
SABIC - Al Rajhi Bank). ‫ﻋﻠﻰ أﺳﺎس‬
(TDABC) ‫اﻷﻧﺷطﺔ اﻟﻣوﺟﻬﺔ‬
The main results showed that the .
presence of a medium degree of
application of Saudi Companies for time-
driven Activity-based Costing (TDABC)
in Saudi Companies.
 ‫ﷴ ال ﺣﺳن‬ ‫د‪ .‬ﻋﻠﻲ‬ ‫‪،،،‬‬ ‫ﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ‬

‫‪ .1‬اﻟﻣﻘدﻣﺔ‪:‬‬

‫ﻓﻲ ﺧﻔض‬ ‫)‪(TDABC‬‬ ‫ﺗﻧﺎوﻟت‬

‫‪ ABC‬ﻣﻧﺎﺳب ﻟﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ‬ ‫‪ .‬ﺣﯾث‬ ‫اﻟﺗﻛﺎﻟﯾﻒ ورﻓﻊ‬
‫‪:‬‬
‫‪(e.g., Innes and Mitchell 1995; Malmi 1999; Jones and Dugdale 2002) Practitioners‬‬
‫‪(e.g., Demeere, Stouthuysen, and Roodhooft 2009; Öker and Adigüzel 2010).‬‬

‫ﻟﻸﻧﺷطﺔ اﻟﻣﻌﻘدة‬ ‫‪ABC‬‬ ‫وﻟﻛن ﻧظ ار ﻟﻛﺛرة اﻻﻧﺗﻘﺎدات اﻟﻣوﺟﻬﺔ‬

‫‪,‬‬
‫) ‪(TDABC‬‬ ‫وﻣﻧﻬﺎ ﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ ﻋﻠﻰ أﺳﺎس اﻷﻧﺷطﺔ اﻟﻣوﺟﻬﺔ‬
‫)‪.(Kaplan and Anderson 2004, 2007) (ABC‬‬

‫وﻣﻌﺎدﻻت اﻟوﻗت اﻟﻼزم ﻟﺣﺳﺎب اﻟﺗﻛﺎﻟﯾﻒ )‪(Kaplan and Anderson 2004,2007‬‬

‫اﻹطﺎر‬
‫‪ .‬ﻟذﻟك‬ ‫اﻟﻣﺧﺗﻠﻔﺔ اﻟﺗﻲ ﺗﻧﺎوﻟت ﻫذا اﻟ‬
‫ﻟﻧظﺎم‬
‫ﻒ‬ ‫)‪(TDABC‬‬
‫‪.‬‬

‫‪.2‬‬

‫‪ABC‬‬ ‫ﻧظ ار ﻟﻼﻧﺗﻘﺎدات اﻟﻣوﺟﻬﺔ‬

‫)‪ (TDABC‬ﻓﻲ ﻗدرﺗﻪ ﻋﻠﻰ ﺧﻔض‬
‫ﻣوازﻧﺎﺗﻬﺎ‪.‬‬

‫وﺧﺻوﺻﺎ اﻧﻪ ﻟم ﯾﺗم ﺗﻧﺎول ﻫذا اﻟﻣوﺿوع ﻓﻲ‬ ‫)‪(TDABC‬‬

‫ﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ ﻋﻠﻰ‬ ‫اﻟدراﺳﺔ ﻓﻲ‬ ‫‪ ,‬ﻣن ﻫﻧﺎ ﺗﻣﺛﻠت‬ ‫و‬
‫‪.‬‬ ‫)‪(TDABC‬‬

‫‪.3‬‬
‫‪,‬‬ ‫ﻓروض‬
‫‪:‬‬

‫ﻋﻠﻰ أﺳﺎس اﻷﻧﺷطﺔ اﻟﻣوﺟﻬﺔ‬ ‫‪ :‬وﺟود‬

‫‪8‬‬
 ‫ﷴ ال ﺣﺳن‬ ‫د‪ .‬ﻋﻠﻲ‬ ‫‪،،،‬‬ ‫ﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ‬

‫) ‪(TDABC‬‬
‫) ‪(TDABC‬‬ ‫دﻻﻟﺔ‬ ‫‪ :‬وﺟود‬
‫‪.‬‬

‫‪.4‬‬
‫)‪(TDABC‬‬

‫ﻣﺣﻞ اﻟدراﺳﺔ‪.‬‬

‫‪ .5‬أﻫداف اﻟدراﺳﺔ‬
‫وأﺛر‬ ‫ﻫدﻓت ﻫذﻩ اﻟدراﺳﺔ إﻟﻰ اﻟﺗﻌرف ﻋﻠﻰ‬
‫ﻣﺣﻞ اﻟدراﺳﺔ‪.‬‬ ‫ﻓﻲ‬ ‫)‪(TDABC‬‬

‫‪.6‬‬

‫ﻞ ﻣن‬ ‫)‪(TDABC‬‬ ‫ﻧظﺎم‬

‫‪:‬‬
‫)‪ (TDABC‬ودورﻩ ﻓﻲ‬ ‫ﺗﻧﺎوﻟت‬
‫)‪ (TDABC‬اﻟﺳﻬوﻟﺔ‬ ‫اﻟﺗﻛﺎﻟﯾﻒ‪ .‬ﺣﯾث اﺳﺗﻧﺗﺟت دراﺳﺔ )‪Kaplan & Anderson (2004‬‬

‫اﻟﻰ‬ ‫اﻟﻣﻧﺧﻔﺿﺔ ﻟﺗﺣدﯾﺛﻪ‪.‬‬

‫)‪(TDABC‬‬
‫وﺣﺟم‬
‫ﻟدراﺳﺔ )‪ Kaplan & Anderson (2004‬اﺳﺗﻣرت‬ ‫)‪ .(Max, 2007‬واﺳﺗﻛﻣﺎﻻ‬ ‫اﻟﻣﻧﺗﺟﺎت واﻟوﻗت اﻟﻼزم‬
‫)‪ (TDABC‬ﺣﯾث ﺑدا اﻻﻫﺗﻣﺎم ﺑدراﺳﺔ‬ ‫اﻟدراﺳﺎت ﻓﻲ‬
‫‪ .‬ﺣﯾث ﺑﯾﻧت‬
‫)‪(TDABC‬‬

‫‪.‬‬
‫)‪.(Kaplan & Anderson , 2007‬‬

‫‪ ,‬ﺗم دراﺳﺔ ﻧظﺎم‬

‫‪,‬‬ ‫ﻓﻲ‬ ‫)‪(TDABC‬‬

‫‪9‬‬
 ‫ﷴ ال ﺣﺳن‬ ‫د‪ .‬ﻋﻠﻲ‬ ‫‪،،،‬‬ ‫ﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ‬

‫‪,‬‬ ‫اﻟدراﺳﺔ ﺗﺷﯾر اﻟﻰ ان ﻣﻌﻠوﻣﺎت ﻧظﺎم )‪(TDABC‬‬

‫‪.‬‬
‫)‪.( Demeere et. al.,2009‬‬

‫ﺳﯾد )‪ (2009‬ﺣﯾث ﻫذﻩ اﻟدراﺳﺔ إﻟﻰ‬

‫ﻣﻧﻬﺞ‬ ‫وذﻟك‬ ‫ﻏﯾر‬ ‫ﺗﻛﺎﻟﯾﻒ اﻷﻧﺷطﺔ‬ ‫ﻓﻲ‬ ‫دور إدارة اﻟﺗﻛﻠﻔﺔ‬
‫‪ .‬وﻗد ﺗوﺻﻠت‬ ‫)‪ (TDABC‬ﻓﻲ ﺿوء ﻣﺳﺗﺟدات اﻷزﻣﺔ‬ ‫اﻟﻣوﺟﻪ‬ ‫اﻟﺗﻛﻠﻔﺔ ﻋﻠﻰ أﺳﺎس‬
‫اﺳﺗﺧدام ﻣﻧﻬﺞ‬ ‫ﺣول‬ ‫ﻋﻠﻰ اﻟﺗﺄﺛﯾرات ﻏﯾر‬ ‫اﻟدراﺳﺔ إﻟﻰ ﻧﺗﺎﺋﺞ ﻋدة‪ ،‬أﻫﻣﻬﺎ‪ :‬ﺗﻔوق اﻟﺗﺄﺛﯾرات‬
‫ﻓﻲ ﺿوء ﻣﺳﺗﺟدات اﻷزﻣﺔ‬ ‫ﺗﻛﺎﻟﯾﻒ اﻷﻧﺷطﺔ‬ ‫ﻓﻲ‬ ‫اﻟﻣوﺟﻪ‬ ‫اﻟﺗﻛﻠﻔﺔ ﻋﻠﻰ أﺳﺎس‬
‫‪.‬‬

‫)‪ (2009‬واﻟﺗﻲ ﻫدﻓت اﻟﻰ‬ ‫ﺗﻠﻰ ذﻟك‬

‫ﻧظﺎم )‪(ABC‬‬
‫اﻟﺗﻛﻠﻔﺔ ﺣﺳب اﻷﻧﺷطﺔ )‪ (ABC‬ﻣﻊ ﻧظﺎم اﻟزﻣن اﻷﻣﺛﻞ ﻟﻠﺗﻛﻠﻔﺔ )‪(TDABC‬‬
‫ﻧﺗﺎﺋﺞ‬ ‫وﻗد‬

‫‪.‬‬

‫‪,‬‬
‫وﺿرورة‬ ‫)‪ (2010‬ﻓﻲ دراﺳﺗﻪ‬
‫‪.‬‬ ‫‪.‬‬
‫)‬ ‫‪86%‬‬ ‫وﻗد ﺗوﺻﻠت ﻫذﻩ اﻟدراﺳﺔ ﻟﻧﺗﺎﺋﺞ ﻋدة‪ ،‬أﻫﻣﻬﺎ‪:‬‬
‫)‪(86%‬‬ ‫(‬

‫)‪(67%‬‬
‫)‪ (86%‬اﻟﻰ )‪(67%‬‬
‫أﺳﺎﺳﻪ‪.‬‬

‫ﻟك زاد اﻻﻫﺗﻣﺎم ﺑدراﺳﺔ ﻫذا اﻟﻣﻧﻬﺞ ﻓﻲ ﻗطﺎع اﻟﺑﺗرول‬

‫ﷴ )‪ . (2012‬ووﺿﺣت اﻟﻧﺗﺎﺋﺞ ان اﻷﺳﺎﻟﯾب‬ ‫واﺗﺧﺎذ‬ ‫ودورﻩ‬
‫‪.‬‬
‫‪.‬‬ ‫ت‬
‫‪.‬‬ ‫ﻗ ار ارت‬

‫‪10‬‬
 ‫ﷴ ال ﺣﺳن‬ ‫د‪ .‬ﻋﻠﻲ‬ ‫‪،،،‬‬ ‫ﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ‬

‫دراﺳﺔ )‪ (Terungwa, 2012‬واﻟﺗﻲ اﻫﺗﻣت‬

‫)‪(TDABC‬‬ ‫ﺑدراﺳﺔ )‪(TDABC‬‬

‫)‪ (TDABC‬ﻟﺣﺳﺎب اﻟوﻗت‬

‫‪.‬‬

‫اﻟﻣﻘﺎرﻧﺔ ﺑﯾن ﻧظﺎﻣﻲ )‪ (ABC‬و)‪ ،(TDABC‬ﻣن‬ ‫ﻓﻲ ﻧﻔس اﻟوﻗت اﻫﺗﻣت دراﺳﺔ )‪(Hon & Chu, 2012‬‬
‫ﺧﻼل دراﺳﺔ ﺣﺎﻟﺔ ﻋﻠﻰ ﻣﺻﻧﻊ )‪(Aerospace Precision Casting‬؛ ﻟﻠﺗﺄﻛد ﻣن اﻟﻔروﻗﺎت ﺑﯾن اﻟﻧظﺎﻣﯾن ﻓﻲ‬
‫)‪(TDABC‬‬ ‫‪.‬‬
‫ﺧدام ﻧظﺎم )‪(TDABC‬‬
‫)‪.(ABC‬‬

‫اﺧﯾ ار دراﺳﺔ )‪ (Hansen 2014‬واﻟﺗﻲ ﻋﻣﻠت ﻣﻘﺎرﻧﺔ ﺑﯾن )‪ (ABC‬و)‪(TDABC‬‬

‫‪.‬‬ ‫ان اداء ﻣﻧﻬﺞ )‪(TDABC‬‬

‫‪:1-6‬‬
‫اﻫم‬
‫واﻟﺗﻲ اﻫﺗﻣت ﺑﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ ﻋﻠﻰ أﺳﺎس اﻷﻧﺷطﺔ اﻟﻣوﺟﻬﺔ‬
‫‪.‬‬ ‫)‪ (TDABC‬ودورﻩ‬
‫‪ .‬ﻟذﻟك ﺗﻌﺗﺑر اﻟدراﺳﺔ‬
‫)‪(TDABC‬‬
‫اﻟﺳﻌود ‪.‬‬

‫‪.7‬‬

‫وﻗد ﺗﻣت اﻻﺳﺗﻔﺎدة ﻣن اﻟﻣراﺟﻊ‬ ‫‪.‬‬

‫‪.‬‬ ‫واﻟﻣﺻﺎدر اﻟﺟﺎﻫزة ﻓﻲ ﺑﻧﺎء‬
‫‪ -1-7‬ﻣﺟﺗﻣﻊ اﻟدراﺳﺔ‪ :‬ﯾﺗﻣﺛﻞ ﻣﺟﺗﻣﻊ اﻟدراﺳﺔ ﻓﻲ‬
‫‪.‬‬ ‫ﻣوزﻋﺔ ﻋﻠﻰ )‪(15‬‬ ‫ﻋددﻫﺎ)‪(170‬‬
‫(‬ ‫)‬ ‫‪ -2-7‬ﻋﯾﻧﺔ اﻟدراﺳﺔ‪:‬‬
‫)‬
‫ﻣدراء وﻣوظﻔﻲ ﻗطﺎﻋﺎت )‬ ‫‪.(2006‬‬
‫– ﺑﻧك اﻟراﺟﺣﻲ( وﻫﻲ ﺗﻣﺛﻞ)‪ (%12.4‬ﻣن إﺟﻣﺎﻟﻲ‬ ‫–‬ ‫‪-‬‬ ‫–‬

‫‪11‬‬
 ‫ﷴ ال ﺣﺳن‬ ‫د‪ .‬ﻋﻠﻲ‬ ‫‪،،،‬‬ ‫ﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ‬

‫)‬ ‫)‪(%10‬‬
‫ذﻟك إﻟﻰ ﺿﻌﻒ اﻟﺗﺟﺎوب ﻣن‬ ‫‪ ،(2006‬ﻫذا وﻗد ﺗم‬
‫‪ ،‬ﻫذا وﻗد ﺗم اﺳﺗﻼم )‪ (52‬رد ﻣن ﻋدد )‪( 100‬‬

‫ﻟ‬ ‫ﺟدول )‪ (1‬ﯾوﺿﺢ‬

‫‪%‬‬ ‫اﻟﺗﻛرار‬ ‫اﻟﻘطﺎع‬ ‫م‬

‫‪0.67‬‬ ‫‪14‬‬ ‫اﻹﺳﻣﻧت‬ ‫‪1‬‬

‫‪0.05‬‬ ‫‪1‬‬ ‫‪2‬‬
‫‪0.19‬‬ ‫‪4‬‬ ‫اﻻﺗﺻﺎﻻت‬ ‫‪3‬‬
‫‪0.05‬‬ ‫‪1‬‬ ‫‪4‬‬
‫‪0.05‬‬ ‫‪1‬‬ ‫ﺑﻧك اﻟراﺟﺣﻲ‬ ‫‪5‬‬
‫‪100‬‬ ‫‪21‬‬ ‫اﻟﻣﺟﻣوع‬

‫‪ -3-7‬أداة اﻟدراﺳﺔ‬

‫‪،‬‬
‫ﺗﺗﻛون ﻣن ﻗﺳﻣﯾن‪:‬‬
‫ﻟﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ ﻋﻠﻰ أﺳﺎس اﻷﻧﺷطﺔ اﻟﻣوﺟﻬﺔ‬ ‫اﻟﻣﺣور اﻷول‪ ) :‬اﻟﻣﺗﻐﯾر اﻟﻣﺳﺗﻘﻞ( ‪:‬‬ ‫‪-‬‬
‫)‪ (30‬ﻓﻘرة ‪.‬‬ ‫) ‪.(TDABC‬‬
‫اﻟﺗﻛﺎﻟﯾﻒ ﻋﻠﻰ أﺳﺎس اﻷﻧﺷطﺔ اﻟﻣوﺟﻬﺔ‬ ‫( ‪:‬‬ ‫اﻟﻣﺣور اﻟﺛﺎﻧﻲ‪) :‬‬ ‫‪-‬‬
‫)‪ (9‬ﻓﻘرات ‪.‬‬ ‫‪،‬و‬ ‫)‪(TDABC‬‬

‫‪:‬‬ ‫‪-4-7‬‬
‫ﺟدول )‪:(2‬‬

‫ﻣﺣﺎﯾد‬

‫‪5‬‬ ‫‪4‬‬ ‫‪3‬‬ ‫‪2‬‬ ‫‪1‬‬ ‫اﻟدرﺟﺔ‬

‫‪12‬‬
 ‫ﷴ ال ﺣﺳن‬ ‫د‪ .‬ﻋﻠﻲ‬ ‫‪،،،‬‬ ‫ﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ‬

‫)‪،(2‬‬
‫) ‪ ،(TDABC‬و‬ ‫ﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ ﻋﻠﻰ أﺳﺎس اﻷﻧﺷطﺔ اﻟﻣوﺟﻬﺔ‬
‫(‪.‬‬ ‫‪=5‬‬ ‫(‪=4 ،‬‬ ‫‪ =3‬ﻣﺣﺎﯾد )‬ ‫‪=2‬‬ ‫وﻫﻲ ) ‪= 1‬‬
‫‪ -5-7‬ﺻدق أداة اﻟدراﺳﺔ‬
‫‪:‬‬
‫ﻟﻔﻘرات أداة اﻟدراﺳﺔ وذﻟك ﻣن ﺧﻼل ﺣﺳﺎب‬ ‫‪ -1 -5 -7‬اﻻﺗﺳﺎق اﻟداﺧﻠﻲ‪:‬‬
‫‪:‬‬
‫ﺟدول )‪ :(3‬اﻻﺗﺳﺎق اﻟداﺧﻠﻲ ﻻ‬
‫) ‪(TDABC‬‬ ‫ﻣﺣور‪:1‬‬
‫اﻟﻔﻘرة‬ ‫اﻟﻔﻘرة‬ ‫اﻟﻔﻘرة‬ ‫اﻟﻔﻘرة‬ ‫اﻟﻔﻘرة‬ ‫اﻟﻔﻘرة‬
‫‪**0.92‬‬ ‫س‪26‬‬ ‫‪**0.85‬‬ ‫س‪21‬‬ ‫‪**0.84‬‬ ‫س‪16‬‬ ‫‪**0.68‬‬ ‫س‪11‬‬ ‫‪**0.82‬‬ ‫س‪6‬‬ ‫‪**0.88‬‬ ‫س‪1‬‬
‫‪**0.85‬‬ ‫س‪27‬‬ ‫‪**0.85‬‬ ‫س‪22‬‬ ‫‪**0.86‬‬ ‫س‪17‬‬ ‫‪**0.81‬‬ ‫س‪12‬‬ ‫‪**0.80‬‬ ‫س‪7‬‬ ‫‪**0.77‬‬ ‫س‪2‬‬
‫‪**0.80‬‬ ‫س‪28‬‬ ‫‪**0.68‬‬ ‫س‪23‬‬ ‫‪**0.83‬‬ ‫س‪18‬‬ ‫‪**0.82‬‬ ‫س‪13‬‬ ‫‪**0.65‬‬ ‫س‪8‬‬ ‫‪**0.72‬‬ ‫س‪3‬‬
‫‪**0.83‬‬ ‫س‪29‬‬ ‫‪**0.91‬‬ ‫س‪24‬‬ ‫‪**0.80‬‬ ‫س‪19‬‬ ‫‪**0.77‬‬ ‫س‪14‬‬ ‫‪**0.69‬‬ ‫س‪9‬‬ ‫‪**0.88‬‬ ‫س‪4‬‬
‫‪**0.91‬‬ ‫س‪30‬‬ ‫‪**0.81‬‬ ‫س‪25‬‬ ‫‪0.20‬‬ ‫س‪20‬‬ ‫‪**0.77‬‬ ‫س‪15‬‬ ‫‪**0.56‬‬ ‫س‪10‬‬ ‫‪**0.56‬‬ ‫س‪5‬‬
‫) ‪(TDABC‬‬
‫‪**0.87‬‬ ‫س‪6‬‬ ‫‪**0.92‬‬ ‫س‪5‬‬ ‫‪**0.78‬‬ ‫س‪4‬‬ ‫‪**0.91‬‬ ‫س‪3‬‬ ‫‪**0.95‬‬ ‫س‪2‬‬ ‫‪**0.91‬‬ ‫س‪1‬‬
‫‪**0.91‬‬ ‫س‪9‬‬ ‫‪**0.94‬‬ ‫س‪8‬‬ ‫‪**0.90‬‬ ‫س‪7‬‬
‫)‪(0.01‬‬ ‫)**( ﻣﻌﺎﻣﻞ اﻻر‬
‫)‪ ،(3‬أن ﻣﻌـﺎﻣﻼت اﻻﺗﺳـﺎق اﻟـداﺧﻠﻲ ﻟــ )‪ (29‬ﻓﻘـرة ﻋﻠـﻰ ﻧطـﺎق‬
‫) ‪ ((TDABC‬ﺗﺗـراوح ﻣﻌــﺎﻣﻼت اﻻﺗﺳــﺎق اﻟــداﺧﻠﻲ ﺑــﯾن )‪ (**0.56‬إﻟــﻰ‬ ‫اﻟﻣﺣــور اﻷول))‬
‫)‪ ،(**)(0.01‬ﺑﯾﻧﻣــﺎ ﯾوﺟــد ﻣﻌﺎﻣــﻞ اﺗﺳــﺎق‬ ‫)‪ (**0.92‬وﻫــﻲ‬
‫)‪ (0.20‬ﻟﻠﻔﻘرة )‪ (20‬وﻫو ﻏﯾر دال وﻟﻛﻧﻪ ﻣوﺟـب ﻣﻣـﺎ ﯾﺗوﺟـب ﻋـدم ﺣـذﻓﻬﺎ ‪ ،‬أﻣـﺎ ﻋﻠـﻰ ﻧطـﺎق ﻣﺣـور)‬
‫اﻻﺗﺳـﺎق اﻟـداﺧﻠﻲ ﺑـﯾن)‪ **0.78‬إﻟـﻰ ‪، (**0.95‬‬ ‫ﻧظﺎم ) ‪(TDABC‬‬
‫‪.‬‬

‫‪ -2 -5-7‬ﻣؤﺷ‬
‫)‪:(4‬‬
‫ﺟدول )‪(4‬‬
‫ﻋدد اﻟﻔﻘرات‬ ‫ﻣﺿﻣون اﻟﻣﺣور‬ ‫ﻣﺳﺗﻘﻞ‬

‫‪0.98‬‬ ‫‪30‬‬ ‫) ‪(TDABC‬‬ ‫‪.1‬‬

‫‪0.97‬‬ ‫‪9‬‬ ‫) ‪(TDABC‬‬ ‫‪.2‬‬

‫‪13‬‬
 ‫ﷴ ال ﺣﺳن‬ ‫د‪ .‬ﻋﻠﻲ‬ ‫‪،،،‬‬ ‫ﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ‬

‫‪0.98‬‬ ‫‪39‬‬

‫ﺗﺗراوح ﺑﯾن‬ ‫)‪(4‬‬ ‫ﯾﺗﺿﺢ ﻣن اﻟﻧﺗﺎﺋﺞ اﻟﻣﺑﯾﻧﺔ‬

‫)<‬ ‫)‪(0.98‬‬ ‫)‪ 0.97‬إﻟﻰ ‪ (0.98‬و‬
‫اﻟدراﺳﺔ ﻣﻣﺎ ﯾﺟﻌﻠﻪ ﻋﻠﻰ ﺛﻘﺔ ﺗﺎﻣﺔ‬ ‫‪ ، 0.60‬ﺟودة‪،( 2009 ،‬‬
‫‪.‬‬
‫‪-6-7‬‬

‫واﻟﻣﻌروﻓـﺔ‬ ‫ﻟﻠﻌﻠـوم‬ ‫ﻋﻠـﻰ اﺳـﺗﺧدام‬

‫‪:‬‬ ‫إﺧﺗﺻﺎ اًر ﺑـ) ‪ ،( SPSS‬ﺣﯾث ﻋﻣد إﻟﻰ ﺣﺳﺎب‬
‫ﻋﯾﻧﺔ اﻟدراﺳﺔ‪.‬‬ ‫‪-1 -6-7‬‬
‫‪.‬‬ ‫ﻟﻔﻘرات و‬ ‫‪.‬‬ ‫‪-2 -6-7‬‬
‫‪.‬‬ ‫‪-3 -6-7‬‬
‫‪-4 -6-7‬‬
‫اﻟدراﺳﺔ‪.‬‬
‫ﻷداة اﻟدراﺳﺔ‪.‬‬ ‫)‪( T‬‬ ‫‪-5 -6-7‬‬
‫) ‪ (TDABC‬ﻓـﻲ‬ ‫)‪ ( F‬ﺑوﺟـود أﺛـر‬ ‫ﻟﻠﺗﺄﻛد ﻣن‬ ‫‪ -6 -6-7‬اﻻﻧﺣدار‬
‫‪.‬‬
‫ﻣﻣﺎرﺳﺔ ﻓﻘرات ﻣﺣﺎور أداة اﻟدراﺳﺔ‬ ‫ﺟدول رﻗم ) ‪:( 5‬‬
‫‪/‬‬

‫‪ 1‬إﻟﻰ أﻗﻞ ﻣن ‪1.80‬‬ ‫‪1‬‬

‫‪ 1.80‬إﻟﻰ أﻗﻞ ﻣن ‪2.60‬‬ ‫‪2‬‬
‫‪ 2.60‬إﻟﻰ أﻗﻞ ﻣن ‪3.40‬‬ ‫‪3‬‬
‫‪ 3.40‬إﻟﻰ أﻗﻞ ﻣن ‪4.20‬‬ ‫‪4‬‬
‫‪ 4.20‬إﻟﻰ أﻗﻞ ﻣن ‪5‬‬ ‫‪5‬‬
‫‪.8‬‬

‫ﻟﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ ﻋﻠﻰ‬ ‫‪ :‬واﻟﺗﻲ ﺗﻧص ﻋﻠﻰ اﻧﻬﺎ‬ ‫‪-1-8‬‬

‫‪.‬‬ ‫) ‪(TDABC‬‬ ‫أﺳﺎس اﻷﻧﺷطﺔ اﻟﻣوﺟﻬﺔ‬
‫‪:‬‬ ‫)ت( ﻟﻌﯾﻧﺔ واﺣدة ﻟﻛﻞ ﻓﻘرة‬
‫ﻟﻧظﺎم) ‪(TDABC‬‬ ‫)ت (‬ ‫ﺟدول )‪(6‬‬
‫اﻟﺗرﺗﯾب‬ ‫اﻟدﻻﻟﺔ‬ ‫‪T‬‬ ‫اﻟﻣﺣور‬

‫‪14‬‬
 ‫ﷴ ال ﺣﺳن‬ ‫د‪ .‬ﻋﻠﻲ‬ ‫‪،،،‬‬ ‫ﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ‬

‫‪3‬‬ ‫ﻋﺎﻟﻲ‬ ‫‪0.00‬‬ ‫‪4.98‬‬ ‫‪3.65‬‬ ‫‪1‬‬

‫)‪(TDABC‬‬

‫‪15‬‬ ‫‪0.033‬‬ ‫‪2.32‬‬ ‫‪3.38‬‬ ‫‪2‬‬

‫اﻟﻼزﻣﺔ‬

‫‪6‬‬ ‫ﻋﺎﻟﻲ‬ ‫‪0.00‬‬ ‫‪3.51‬‬ ‫‪3.60‬‬ ‫‪3‬‬

‫ﻣﻧﺗﺞ‬

‫‪4‬‬ ‫ﻋﺎﻟﻲ‬ ‫‪0.00‬‬ ‫‪4.88‬‬ ‫‪3.63‬‬ ‫ﺗﻘوم‬ ‫‪4‬‬

‫‪25‬‬ ‫‪0.27‬‬ ‫‪1.11‬‬ ‫‪3.15‬‬ ‫‪5‬‬
‫‪ABC‬‬

‫‪2‬‬ ‫ﻋﺎﻟﻲ‬ ‫‪0.00‬‬ ‫‪4.63‬‬ ‫‪3.71‬‬ ‫‪6‬‬

‫‪22‬‬ ‫‪0.24‬‬ ‫‪1.20‬‬ ‫‪3.21‬‬ ‫‪7‬‬
‫‪29‬‬ ‫‪0.81‬‬ ‫‪0.24‬‬ ‫‪3.04‬‬ ‫‪8‬‬

‫‪23‬‬ ‫‪0.33‬‬ ‫‪0.99‬‬ ‫‪3.17‬‬ ‫‪9‬‬

‫واﻟﻣﻧﺎوﻟﺔ(‬ ‫ﻟﻠﻣﻧﺗﺞ واﻟﺣد ﻣﻧﻬﺎ ﻣﺛﻞ)‬

‫‪7‬‬ ‫ﻋﺎﻟﻲ‬ ‫‪0.00‬‬ ‫‪3.37‬‬ ‫‪3.56‬‬ ‫‪10‬‬

‫اﻷﻧﺷطﺔ‬

‫‪9‬‬ ‫ﻋﺎﻟﻲ‬ ‫‪0.00‬‬ ‫‪3.30‬‬ ‫‪3.50‬‬ ‫‪11‬‬

‫اﻟﻣﻧﺗﺟﺎت واﻟﺧدﻣﺎت‬

‫‪21‬‬ ‫‪0.24‬‬ ‫‪1.21‬‬ ‫‪3.20‬‬ ‫‪12‬‬

‫‪10‬‬ ‫ﻋﺎﻟﻲ‬ ‫‪0.02‬‬ ‫‪2.38‬‬ ‫‪3.40‬‬ ‫‪13‬‬

‫‪13‬‬ ‫‪0.03‬‬ ‫‪2.30‬‬ ‫‪3.38‬‬ ‫‪14‬‬

‫) وﺻوﻻً ﻟﺗﺣدﯾد أدق ﻟﺗﻛﻠﻔﺔ اﻟﻣﻧﺗﺞ(‬

‫‪15‬‬
 ‫ﷴ ال ﺣﺳن‬ ‫د‪ .‬ﻋﻠﻲ‬ ‫‪،،،‬‬ ‫ﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ‬

‫‪5‬‬ ‫ﻋﺎﻟﻲ‬ ‫‪0.000‬‬ ‫‪3.24‬‬ ‫‪3.63‬‬ ‫‪15‬‬

‫ﻣﺳﺗﻣرة ﻟﺿﻣﺎن اﻟﺟودة‬

‫‪24‬‬ ‫‪0.38‬‬ ‫‪0.89‬‬ ‫‪3.17‬‬ ‫‪16‬‬

‫‪16‬‬ ‫‪0.06‬‬ ‫‪1.94‬‬ ‫‪3.37‬‬ ‫‪17‬‬

‫اﻷﻧﺷطﺔ‬

‫‪14‬‬ ‫‪0.03‬‬ ‫‪2.24‬‬ ‫‪3.38‬‬ ‫‪18‬‬

‫ﺗﺣدﯾد ﺗﻛﻠﻔﺔ اﻟﻣﻧﺗﺞ‬

‫‪27‬‬ ‫‪0.55‬‬ ‫‪0.60‬‬ ‫‪3.12‬‬ ‫‪TQM‬‬ ‫‪19‬‬

‫‪1‬‬ ‫ﻋﺎﻟﻲ‬ ‫‪0.00‬‬ ‫‪7.04‬‬ ‫‪3.87‬‬ ‫‪20‬‬

‫ﻗﺑﻞ ﻣراﻛز اﻻﻧﺗﺎج‬

‫‪19‬‬ ‫‪0.14‬‬ ‫‪1.52‬‬ ‫‪3.25‬‬ ‫ﺗﺗﺑﻧﻰ اﻹدارة ﻣدﺧﻞ اﻟﺗﻛﻠﻔﺔ اﻟﻣﺳﺗﻬدﻓﺔ ‪TC‬‬ ‫‪21‬‬

‫‪28‬‬ ‫‪0.63‬‬ ‫‪0.48‬‬ ‫‪3.10‬‬ ‫‪BSC‬‬ ‫‪22‬‬

‫اﻷداء‬

‫‪30‬‬ ‫‪0.56‬‬ ‫‪0.581-‬‬ ‫‪2.90‬‬ ‫‪JIT‬‬ ‫‪23‬‬

‫‪26‬‬ ‫‪0.50‬‬ ‫‪0.67‬‬ ‫‪3.13‬‬ ‫‪24‬‬

‫‪8‬‬ ‫ﻋﺎﻟﻲ‬ ‫‪0.00‬‬ ‫‪3.08‬‬ ‫‪3.56‬‬ ‫‪25‬‬
‫اﻟﺗﻛﺎﻟﯾﻒ ﻋﻠﻰ اﻟﻣﻧﺗﺟﺎت ﻋﻠﻰ أﺳﺎس اﻷﻧﺷطﺔ‬
‫‪Activity Based Costing-ABC‬‬

‫‪17‬‬ ‫‪0.11‬‬ ‫‪1.61‬‬ ‫‪3.29‬‬ ‫‪26‬‬

‫أﺳﺎﻟﯾب ‪ABC‬‬

‫‪12‬‬ ‫ﻋﺎﻟﻲ‬ ‫‪0.02‬‬ ‫‪2.35‬‬ ‫‪3.40‬‬ ‫اﻟﻌدد اﻷﻣﺛﻞ ﻣن‬ ‫‪27‬‬

‫‪18‬‬ ‫‪0.13‬‬ ‫‪1.56‬‬ ‫‪3.29‬‬ ‫‪28‬‬

‫وﻣﻧﻬﺎ‬
‫‪TDABC‬‬

‫‪16‬‬
 ‫ﷴ ال ﺣﺳن‬ ‫د‪ .‬ﻋﻠﻲ‬ ‫‪،،،‬‬ ‫ﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ‬

‫‪20‬‬ ‫‪0.23‬‬ ‫‪1.21‬‬ ‫‪3.23‬‬ ‫اﻟﺗطور‬ ‫‪29‬‬

‫)‪ (ABC‬و )‪(TDABC‬‬

‫‪11‬‬ ‫ﻋﺎﻟﻲ‬ ‫‪0.03‬‬ ‫‪2.32‬‬ ‫‪3.40‬‬ ‫‪30‬‬

‫)‪(TDABC‬‬

‫‪0.18‬‬ ‫‪2.32‬‬ ‫‪3.36‬‬

‫ﻋﻠﻰ أﺳﺎس اﻷﻧﺷطﺔ اﻟﻣوﺟﻬﺔ‬ ‫)‪،(6‬‬ ‫ﯾ‬ ‫‪‬‬

‫ﻋﻠﻰ أﺳﺎس اﻷﻧﺷطﺔ اﻟﻣوﺟﻬﺔ‬ ‫) ‪ ،(TDABC‬ﻋﻠﻰ ﻧطﺎق)‪(12‬‬
‫)‪ 3.87‬إﻟﻰ ‪ (3.40‬واﻟﺗﻲ ﺗﻌﺗﺑر‬ ‫) ‪(TDABC‬‬
‫‪ .‬وﻫﻲ ﺗﻣﺛﻞ )‪ (%40‬ﻣن إﺟﻣﺎﻟﻲ‬ ‫)‪ 3.40‬إﻟﻰ أﻗﻞ ﻣن ‪(4.20‬‬
‫‪.‬‬
‫"‬ ‫‪‬‬

‫)‪(TDABC‬‬

‫‪.‬‬ ‫ا‬
‫)‪(12‬‬ ‫)ت ( ‪،‬‬ ‫ﺗﺷﯾر‬ ‫‪‬‬
‫‪.‬‬ ‫)>‪(0.05‬‬
‫)‪ (18‬ﻧﺷﺎطﺎً ﻣن اﻷﻧﺷطﺔ اﻟﺧﺎﺻﺔ ﺑﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ‬ ‫)‪(6‬‬ ‫‪‬‬
‫) ‪ ،(TDABC‬وﻫﻲ ﺗﻣﺛﻞ)‪ (%60‬ﻣن إﺟﻣﺎﻟﻲ اﻷﻧﺷطﺔ‬ ‫ﻟﻸﻧﺷطﺔ اﻟﻣوﺟﻬﺔ‬
‫)‪ 3.38‬إﻟﻰ ‪(2.90‬‬ ‫‪ ،‬ﺗﻣﺎرس‬
‫‪.‬‬ ‫)‪ 2.60‬إﻟﻰ اﻗﻞ ﻣن ‪(3.40‬‬
‫إن أﻛﺛر اﻷﻧﺷطﺔ ﻣﻣﺎرﺳﺔ ﺑدرﺟﺔ ﻣﺗوﺳطﺔ ﺗﺗﻣﺛﻞ ﻓﻲ "‬ ‫‪‬‬
‫‪BSC‬‬ ‫‪TQM‬‬

‫‪17‬‬
 ‫ﷴ ال ﺣﺳن‬ ‫د‪ .‬ﻋﻠﻲ‬ ‫‪،،،‬‬ ‫ﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ‬

‫‪JIT‬‬

‫"‪،‬‬
‫‪TQM‬‬
‫‪BSC‬‬ ‫ﺗ‬

‫‪.‬‬ ‫‪JIT‬‬
‫)‪(3‬‬ ‫)ت (‬ ‫‪‬‬
‫اﻟدﻻﻟﺔ)‪(0.05‬‬
‫‪.‬‬
‫) ‪(TDABC‬‬ ‫ﻋﻠﻰ أﺳﺎس اﻷﻧﺷطﺔ اﻟﻣوﺟﻬﺔ‬ ‫‪‬‬
‫)ت=‬ ‫)‪ 2.60‬إﻟﻰ أﻗﻞ ﻣن ‪(3.40‬‬ ‫)‪ 3.36‬ﻣن ‪(5‬‬
‫)‪(0.05 < 0.180‬‬ ‫‪(2.32‬‬
‫‪.‬‬ ‫) ‪(TDABC‬‬ ‫اﻟﺗﻛﺎﻟﯾﻒ ﻋﻠﻰ أﺳﺎس اﻷﻧﺷطﺔ اﻟﻣوﺟﻬﺔ‬

‫) ‪(TDABC‬‬ ‫)ت (‬ ‫ﺟدول )‪(7‬‬

‫اﻟﺗرﺗﯾب‬ ‫اﻟدﻻﻟﺔ‬ ‫‪T‬‬ ‫اﻟﻣﺣور‬

‫‪2‬‬ ‫ﻣﺗوﺳطﺔ‬ ‫‪0.05‬‬ ‫‪2.02‬‬ ‫‪3.35‬‬ ‫‪1‬‬

‫)‪(TDABC‬‬

‫‪1‬‬ ‫ﻣﺗوﺳطﺔ‬ ‫‪0.03‬‬ ‫‪2.19‬‬ ‫‪3.37‬‬ ‫‪2‬‬

‫)‪(TDABC‬‬
‫‪6‬‬ ‫ﻣﺗوﺳطﺔ‬ ‫‪0.26‬‬ ‫‪1.15‬‬ ‫‪3.19‬‬ ‫‪3‬‬
‫)‪(TDABC‬‬
‫‪7‬‬ ‫ﻣﺗوﺳطﺔ‬ ‫‪0.23‬‬ ‫‪1.22‬‬ ‫‪3.17‬‬ ‫‪4‬‬
‫)‪(TDABC‬‬
‫ﺗﺣدﯾد اﻟﺗﻛﻠﻔﺔ‬
‫‪3‬‬ ‫ﻣﺗوﺳطﺔ‬ ‫‪0.10‬‬ ‫‪1.68‬‬ ‫‪3.27‬‬ ‫‪5‬‬
‫)‪(TDABC‬‬

‫‪8‬‬ ‫ﻣﺗوﺳطﺔ‬ ‫‪0.48‬‬ ‫‪0.71‬‬ ‫‪3.12‬‬ ‫‪6‬‬

‫)‪(TDABC‬‬
‫أﺳﻠوب اﻟﺟودة‬

‫‪18‬‬
 ‫ﷴ ال ﺣﺳن‬ ‫د‪ .‬ﻋﻠﻲ‬ ‫‪،،،‬‬ ‫ﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ‬

‫‪9‬‬ ‫ﻣﺗوﺳطﺔ‬ ‫‪0.67‬‬ ‫‪0.43‬‬ ‫‪3.08‬‬ ‫‪7‬‬

‫)‪(TDABC‬‬
‫اﻹﺿﺎﻓﺎت اﻟﺗﻲ ﻻ ﻓﺎﺋدة ﻣﻧﻬﺎ‬
‫‪5‬‬ ‫ﻣﺗوﺳطﺔ‬ ‫‪0.29‬‬ ‫‪1.08‬‬ ‫‪3.19‬‬ ‫)‪ ( TDABC‬إﻟﻰ ﺗﺣدﯾد اﻟﻌدد‬ ‫‪8‬‬

‫‪4‬‬ ‫ﻣﺗوﺳطﺔ‬ ‫‪0.27‬‬ ‫‪1.12‬‬ ‫‪3.21‬‬ ‫‪9‬‬

‫)‪( TDABC‬‬ ‫أﻧﺷطﺗﻬﺎ‬

‫‪0.26‬‬ ‫‪1.29‬‬ ‫‪3.22‬‬

‫) ‪(TDABC‬‬ ‫)‪ ،(7‬أن‬ ‫ﺗﺷﯾر‬ ‫‪‬‬

‫)‪ 3.08‬إﻟﻰ ‪ (3.37‬واﻟﺗﻲ ﺗﻌﺗﺑر ﻣن‬
‫)‪ 2.60‬إﻟﻰ أﻗﻞ ﻣن ‪(3.40‬‬
‫‪.‬‬ ‫) ‪(TDABC‬‬
‫)< ‪(0.05‬‬ ‫)ت (‬ ‫‪‬‬
‫ﻧظﺎم ) ‪(TDABC‬‬
‫‪.‬‬
‫)‪3.22‬‬ ‫) ‪(TDABC‬‬ ‫‪‬‬
‫)‪0.260‬‬ ‫)ت = ‪(1.29‬‬ ‫ﻣن ‪(5‬‬
‫) ‪(TDABC‬‬ ‫< ‪(0.05‬‬
‫اﻟدرﺟﺔ اﻟﻣﺗوﺳطﺔ‪.‬‬
‫" ﺗوﺟد‬ ‫ﺑﻧﺎء ﻋﻠﻰ‬
‫ً‬ ‫‪‬‬
‫) ‪،((TDABC‬‬ ‫ﻋﻠﻰ أﺳﺎس اﻷﻧﺷطﺔ اﻟﻣوﺟﻬﺔ‬
‫ﻋﻠﻰ أﺳﺎس اﻷﻧﺷطﺔ اﻟﻣوﺟﻬﺔ‬
‫) ‪.((TDABC‬‬ ‫‪‬‬

‫)‪(0.05‬‬ ‫أﺛر ذات دﻻﻟﺔ‬ ‫‪ :‬واﻟﺗﻲ ﺗﻧص ﻋﻠﻰ أﻧﻪ " ﯾوﺟد‬ ‫‪-2-8‬‬
‫‪.‬‬ ‫) ‪(TDABC‬‬

‫)‪(8‬‬ ‫) ‪(TDABC‬‬
‫) ‪ (TDABC‬ﻓﻲ ﺗ‬

‫‪19‬‬
 ‫ﷴ ال ﺣﺳن‬ ‫د‪ .‬ﻋﻠﻲ‬ ‫‪،،،‬‬ ‫ﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ‬

‫) ‪(TDABC‬‬ ‫أﺛر‬ ‫ﺟدول رﻗم )‪:(8‬‬

‫ﻣﻌﺎﻣﻞ‬ ‫ﻣؤﺷرات ‪B‬‬
‫اﻟدﻻﻟﺔ‬ ‫ت‬ ‫اﻟدﻻﻟﺔ‬ ‫ف‬ ‫‪R2‬‬ ‫اﻟﻣﺗﻐﯾر اﻟﻣﺳﺗﻘﻞ‬
‫‪R‬‬ ‫ﻟﻠﻧﻣوذج‬

‫‪0.000 10.45 0.000‬‬ ‫‪109.23‬‬ ‫‪0.686‬‬ ‫‪0.828‬‬ ‫‪0.285‬‬

‫) ‪(TDABC‬‬

‫‪:‬‬ ‫) ‪(8‬‬
‫) ‪(TDABC‬‬ ‫وﺟود أﺛر‬ ‫‪‬‬
‫)‪0.000‬‬ ‫)‪(109.23‬‬ ‫)ف(‬
‫) ‪(TDABC‬‬ ‫>‪(0.05‬‬
‫‪.‬‬
‫) ‪(TDABC‬‬ ‫‪‬‬
‫)‪(%31.4‬‬ ‫ﯾﺑﻠﻎ)‪(%68.6‬‬
‫‪.‬‬
‫) ‪(TDABC‬‬ ‫‪‬‬
‫)‪(0.05>0.000‬‬ ‫)‪(10.45‬‬ ‫)ت (‬

‫‪ ‬ﺣث و‬
‫)‪(TDABC‬‬
‫‪.‬‬ ‫وﻗ اررات اﻟﺗﻌﺳﯾر وﻗر‬

‫‪20‬‬
 ‫ﷴ ال ﺣﺳن‬ ‫ ﻋﻠﻲ‬.‫د‬ ،،، ‫ﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ‬

‫ ﺧﺎﺻﺔ ﺗﻠك اﻟﺗﻲ ﺗوﺿﺢ اﻷﺛر‬،(TDABC) 

. ‫ﻋﻠﻰ‬

‫ ﺣﺗﻰ‬، ‫اﻟﺣدﯾﺛﺔ ﻓﻲ اﻟﺗﻛﺎﻟﯾﻒ‬ ‫ ﻋﻠﻰ إدا‬

. ‫اﻟﺣدﯾﺛﺔ‬
. ‫أﺳﻠوب اﻟﺗﻛﻠﻔﺔ‬ 

.
‫اﻟﻣراﺟﻊ‬
: : ً‫أوﻻ‬

& ABC) ‫ ﻣﻧﻬﺞ ﻣﺣﺎﺳﺑﻲ ﻣﻘﺗرح ﻓﻲ ﺿوء اﻟﺗﻛﺎﻣﻞ ﺑﯾن ﻧظﺎﻣﻲ‬:‫ "إدارة اﻟﺗﻛﻠﻔﺔ‬،(2009) -
.359 -303 ‫ ص ص‬،1 ."(TD

‫( ﻹدارة‬TDABC) " ،(2009) -

"
.74-3 ‫ ص ص‬،2 ‫ اﻟﻌدد‬،1 ‫ اﻟﻣﺟﻠد‬،‫ﺟﺎﻣﻌﺔ ﻋﯾن ﺷﻣس‬

" ،(2010) ‫ﻋﺑﯾر‬ -

،(1) "
.302 -275 ‫ص ص‬

‫" دور أﺳﻠوب‬,(2012) ,‫ ﷴ‬-

."‫اﻟﻣﺣدودة‬ : ‫ﺗﻛﺎﻟﯾﻒ اﻟﻧﻘﻞ واﺗﺧﺎذ‬
. ‫رﺳﺎﻟﺔ ﻣﺎﺟﺳﺗﯾر ﺟﺎﻣﻌــﺔ‬

: :

- Demeere, N., K. Stouthuysen, and F. Roodhooft. 2009. Time-driven activity-

based costing in an outpatient clinic environment: Development, relevance and
managerial impact. Health Policy 92 (2–3): 296–304.

- Innes, J., and F. Mitchell. 1995. A survey of activity-based costing in the U.K.’s
largest companies. Management Accounting Research 6 (2): 137–153.

21
 ‫ﷴ ال ﺣﺳن‬ ‫ ﻋﻠﻲ‬.‫د‬ ،،، ‫ﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ‬

-Hon, J. and S. Chu, (2012), " Implementation of Time-Driven Activity-Based

Costing: A Case Study of Aerospace Precision Casting Factory", Proceedings of
the Asia Pacific Industrial Engineering & Management Systems Conference, 2012
V. Kachitvichyanukul, H.T. Luong, and R. Pitakaso Eds.

-Jones, T. C., and D. Dugdale. 2002. The ABC bandwagon and the juggernaut of
modernity. Accounting, Organizations and Society 27 (1–2): 121–163.

-Kaplan, R. S., and S. R. Anderson. 2004. Time-driven activity-based costing.

Harvard Business Review 82 (11): 131–138.

-Kaplan, R. S., and S. R. Anderson. 2007. Time-driven Activity-based Costing: A

Simpler and More Powerful Path to Higher Profits. Boston, MA: Harvard Business
School Press.

-Malmi, T. 1999. Activity-based costing diffusion across organizations: An

exploratory empirical analysis of Finnish firms. Accounting, Organizations and
Society 24 (8): 649–672.

-Max M. (2007), "Leveraging process documentation for time-driven activity based

costing". Journal of Performance Management, vol. 20, No. 3, pp 16-28

-Öker, F., and H. Adigüzel. 2010. Time-driven activity-based costing: An

implementation in a manufacturing company. Journal of Corporate Accounting and
Finance 22 (1): 75–91.

-Sophie Hoozée & Stephen C. Hansen. (2014), " A Comparison of Activity-based

Costing and Time-driven Activity-based Costing

- Terungwa A., (2012), "Practicability of Time-driven Activity-based Costing on

Profitability of Restaurants in Makurdi Metropolis of Benue State, Nigeria", Journal
of Contemporary Management Submitted, ID: 1929-0128-2012-02-33-12

22
 ‫ﷴ ال ﺣﺳن‬ ‫د‪ .‬ﻋﻠﻲ‬ ‫‪،،،‬‬ ‫ﻧظﺎم اﻟﺗﻛﺎﻟﯾﻒ‬

‫‪23‬‬