000			02964cam a2200337 a 4500
003			EG-GiCUC
005			20250223032117.0
008			181117s2018 ua f m 000 0 eng d
040			_aEG-GiCUC _beng _cEG-GiCUC
041	0		_aeng
049			_aDeposite
097			_aM.Sc
099			_aCai01.05.02.M.Sc.2018.Ad.U
100	0		_aAdham Mostafa Saad Zaghloul
245	1	0	_aUsing time-driven activity based costing to enhance the firm's competitive position in the context of lean environment / _cAdham Mostafa Saad Zaghloul ; Supervised Mohamed Sabry Alattar , Walid Shehata Mohamed
246	1	5	_aاستخدام مدخل المحاسبة عن التكلفة على أساس النشاط الموجه بالوقت لتدع{u٠٦أأ}م المركز التنافسي للمنشأة في ظل ب{u٠٦أأ}ئة التصن{u٠٦أأ}ع المرن
260			_aCairo : _bAdham Mostafa Saad Zaghloul , _c2018
300			_a150 Leaves ; _c30cm
502			_aThesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting
520			_aThis study examines the impact of Time-Driven Activity Based Costing (TDABC) implementation to enhance the firm's competitive position in the context of lean environment.Through examining Michael Porter's model for competitive strategies as well as focusing on firms, operate in the context of lean environment. This study provides insights into the impact of TDABC implementation on facilitating the deal with complex operations exists in some of lean companies, reducing costs and wastes, planning and utilizing capacity, and achieving strategic goals.To achieve the objective of this research, a survey is used through questionnaire. A sample of 100 respondents from 38 Egyptian manufacturing firms listed in EGX100 is used to test research hypotheses. Hypothesis is tested using one sample t-test. The study reveals that TDABC can be integrated with lean manufacturing system. It also concluded that TDABC could deal with the complexity of some operations in the Egyptian manufacturing firms. In addition, it can reduce costs and wastes in terms of non-value added activities, processes, time, and capacity. Finally, the study concluded that TDABC can help in achieving strategic goals. Therefore, it is concluded that TDABC provides a powerful tool to enhance the firm's competitive position. This study contributes to the literature by revealing that TDABC can be implemented in lean environment and such impelementation in lean environment enhances the competitive position of the company
530			_aIssued also as CD
653		4	_aFirm's Competitive Position
653		4	_aLean Manufacturing
653		4	_aTime-Driven Activity Based Costing (TDABC)
700	0		_aMohamed Sabry Alattar, _eSupervisor
700	0		_aWalid Shehata Mohamed , _eSupervisor
856			_uhttp://172.23.153.220/th.pdf
905			_aNazla _eRevisor
905			_aShimaa _eCataloger
942			_2ddc _cTH
999			_c68560 _d68560