الفهرس 
الفصل الاوليوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The objective of this study is to arrive at a logical theoretical relationship that determines the quality of the cost system appropriate to the nature of each facility in the light of a set of determinants affecting the choice of the cost system and access to the appropriate system, eliminating the random selection of the cost system in the establishment, And business requirements at the establishment or company.
The study was applied to the industrial companies in the Arab Republic of Egypt. The study society is represented in the staff of the financial accounting department, factory managers, accountants, cost accountants, financial managers and administrators.
The sample of the study was (290) individuals, and the study was based on the survey list as a tool for collecting data. The study reached several results which were:
1. Traditional cost systems face difficulties and challenges in the context of modern production environment variables.
2. As a result of changes in the modern production environment, a range of cost management systems and tools have emerged.
3. The establishment faces a set of determinants that affect the choice of cost systems and seeks to achieve objective and appropriate considerations.
4. The Company shall take into account many considerations and take into account these determinants when selecting the cost systems that it seeks to apply.
5. The determinants affecting the choice of cost systems vary from organizational aspects to technological aspects to environmental and behavioral aspects.
6. Each of these determinants includes a set of sub-determinants that are interrelated and intertwined in their impact on the choice of cost systems.
7 - to study the relationship determinants of the choice of cost systems in the process of selecting the same system of great importance at the academic and practical level.
8. Research at the academic level should be considered in order to deal with many relationships so as to arrive at a sound framework for the selection of appropriate cost systems in the light of the circumstances that lead to the establishment of determinants that affect selection.