تكامل نظام الموازنات التخطيطية على أساس النشاط مع نظام تخطيط موارد المنشأة وأثرهفي ترشيد القرارات الادارية لدعم المركز التنافسي لمنشأت الأعمال : دراسة حالة /
Integration of Activity-Based Budgeting system With Enterprise Resource Planning system and its impact on Rationalizing Administrative Decisions to Support the Competitive Position of Business Organizations - Case study
اعداد أحمد محمد عابدين ؛ اشراف عماد سعيد زكي الزمر.
- 158 صفحة ؛ 30 cm. + CD
أطروحة (ماجستير)-جامعة القاهرة، 2022.
ببليوجرافيا: صفحات. 145-158.
وقد اعتمد الباحث في تحقيق هذا التكامل على الفصل بين مرحلة تحديث وتطوير نظام تخطيط الموارد الحالي الري تعمل في ظله المنشأة، ومرحلة تطوير بر رمج التطبيقات بما يساعد في تطبيق نظام الموازنات التخطيطية على أساس النشاط. This study aimed to try achieving the integration between activity-based budgets system and the enterprise resource planning system and to reach the extent of the reflection of this integration and its impact on rationalizing administrative decisions to support the competitive position of business organizations, this was done by conducting a Case Study on one of the industrial firms operating in the poultry sector in in the Arab Republic of Egypt. In achieving this integration, the researcher depends on the separation between the stage of updating and developing the current resource planning system which the firm applied it, and the stage of developing application programs in a way that helps in applying the activity-based planning budgeting system. The results of the study showed that this integration results, achieving an integrated information system that helps in an accurate understanding of the vision, objectives, and strategy of the facility, and then understanding the activities and their relationships within the firm and their impact on achieving strategic goals, it also helps in arriving at the accuracy of product costs and the accuracy of financial forecasts, which ultimately leads to improving the facility’s ability to make decisions and thus support the competitive position.
النص بالعربية والملخص بالإنجليزية.
الشركات - محاسبة
نظام تخطيط موارد المنشأة. نظام الموازنات التخطيطية على أساس النشاط