الفهرس 
الفصل الاوليوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Study Problem n light of the defects directed at all modern systems of cost allocation and the difficulty of applying any of them in small and medium enterprises, the researcher believes that it is necessary to follow the traditional method of cost allocation after its development in order to be devoid of control. Hence, the research problem is to answer the following question: how is the traditional method of cost allocation developed so that it is devoid of arbitrary and logically provable?Study objectives The researcher seeks through this research to achieve the following goals:1- Statement of the defects and shortcomings of the traditional methods of allocating the overhead costs.2 - Criticism of the proposed methods in contemporary accounting thought for cost allocation.3- Proposing a method for allocating fixed costs to products4- Applying the proposed method of cost allocation to a small industrial enterprise.Research Importance The scientific importance of the research lies in the increase in the volume of overhead costs currently as a result of technological progress and the consequent use of high-cost machines and equipment and the absence of a simplified method that is devoid of control over the allocation of costs and is subject to logical theoretical proof and achieves the behavioral goals that the facility manager wants to achieve.The practical importance of the study lies in trying to identify the applied results from the model that the researcher will propose, through application to an industrial facility in the Arab Republic of Egypt.Search Plan In order to achieve the aim of the research and its importance, the researcher will address this study through the following chapters:Chapter One: The concept and objectives of overhead allocation.Chapter Two: Cost allocation in the Activity-Based Costing System.Chapter Three: Cost allocation in the Time-Driven Activity-Based Costing.Chapter Four: Cost allocation in the Resource Consumption Accounting System.Chapter Five: Using the lattice allocation to allocate overhead costs.Chapter Six: Applied Study.Study results.The method of the lattice allocation is distinguished from the existing methods in costly thought by four advantages: The first advantage: it is easy to learn and apply, The second advantage: It is less prone to errors, and does not result in any of the inherent errors when applying the direct method and the descending method, The third advantage: It sheds light on accurate information For production managers or production departments, the original source of the costs allocated to them. The fourth advantage: Implementation of the process of allocating the actual production additional costs easily and as quickly as possible, in order to help determine the total cost of the product unit, and then provide the required efforts to close the accounts and determine the outcome of the business easily and easily, when applying the continuous production system to measure profits.At the end of the research, the researcher recommends the following:1- Applying the lattice allocation method to obtain accurate and objective results, as relying on traditional and modern methods in allocating overhead costs would increase cost and effort.2- Applying the reciprocal method, without other methods of allocating costs, through which the service departments provide services to each other, which leads to obtaining more accurate results in allocating the costs of service departments.3- Creating awareness of costs for workers in industrial enterprices and developing their skills to keep pace with changes in the modern work environment.