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العنوان
قياس تكاليف التآكل وأثر ذلك على دعم القدرة التنافسية للمنشأة – نموذج مقترح :
المؤلف
فايد، عبد الرحمن عبد الهادى سعد.
هيئة الاعداد
باحث / عبد الرحمن عبد الهادى سعد فايد
مشرف / نجاتى إبراهيم عبد العليم
مشرف / عبد الله عبد السلام احمد
مشرف / اسامه سعيد عبد الصادق
الموضوع
المحاسبه.
تاريخ النشر
2021.
عدد الصفحات
119 ص. :
اللغة
العربية
الدرجة
ماجستير
التخصص
المحاسبة
الناشر
تاريخ الإجازة
18/1/2021
مكان الإجازة
جامعة بني سويف - كلية الآداب - المحـاسبة
الفهرس
يوجد فقط 14 صفحة متاحة للعرض العام

from 114

from 114

المستخلص

This study aims to propose a model to measure the corrosion cost, and then to clarify the Impact of it on the Firm’s Competitiveness. as well as to test the proposed model on a group of companies operating in the field of plastic pipes (PVC) industry in Egypt during the period from 2015 until 2019. To clarify the Impact of corrosion cost on competitiveness, the researcher used appropriate statistical methods such as: Pearson correlation coefficient, simple regression method, multiple regression method. The Practical study reached a set of results:
- The information provided by the proposed model contributes to reducing costs, and then products are offered in a lower price, thus achieving the advantage of lower cost and thus enhancing competitiveness of the firm.
- elements of the proposed model influence each other, With the increase in the cost of preventing corrosion and the interest in developing consumer awareness, the costs of discovering, treatment and the damage arising from corrosion decrease, as well as the loss of goodwill. Which leads to a decrease in the total cost.
- There is an effect of the elements of corrosion costs on competitiveness. In light of the costs of prevention and awareness-raising costs that have a positive effect on competitiveness, the negative impact of discovering, treatment, damages costs and goodwill losses on competitiveness decreases; Therefore, one must not be limited to one component of the cost of corrosion when studying its effect on any other variable.
Key Words: Corrosion Cost, Competitiveness.