Search Results for supporting-activities
Abstract
In light of rapid economic changes and the increasing intensity of global competition, economic units seek to achieve excellence and efficiency by improving the management of their resources and reducing costs without affecting the quality of products or services. Rationalizing the allocation of costs is considered one of the modern administrative methods that aims to optimize the use of resources and distribute costs to activities. Strictly proportional to its contribution to creating added value in order to achieve this goal, value chain analysis has become an effective strategic tool that contributes to improving cost allocation and enhancing institutional performance. Value chain analysis, created by Michael Porter, depends on analyzing the main and supporting activities within the economic unit and evaluating them with the aim of identifying activities that contribute to creating value. Reality of the product or service from the customer's point of view, Compared to activities that raise costs without providing a tangible return, this methodology contributes to eliminating unnecessary costs and activities that do not add value, which helps achieve greater efficiency in allocating financial and human resources. Applying value chain analysis helps in restructuring operations in a way that ensures compatibility. Between diverse activities and market needs, This contributes to reducing waste and achieving a sustainable competitive advantage. It also contributes to enabling economic units to determine appropriate pricing strategies that reflect actual costs and help enhance profitability margins.
Abstract
The research aims to shed light on the method of value chain analysis and its role in enhancing the effectiveness of the accounting information system by showing the host and non-host activities of the value in the company, the research sample in order to exclude them, and to indicate the most important results possible to be obtained from the adoption of an advanced accounting information system that contributes to raising the efficiency of the company's performance by providing management with detailed information and future visions through which it is able to make decisions based on the analysis of the main and supporting activities, and in order to achieve the objectives of the study and verify the validity of its hypotheses, modern cost techniques have been adopted, and the industrial sector has been manufacturing and marketing The study concluded with a set of conclusions, the most important of which is the analysis of the value chain contributes to reducing costs by separating the activities and the host value statement and work to enhance them and exclude the costs of non-host value activities in order to increase the efficiency and effectiveness of the accounting information system at work, in addition, the study recommends raising the level of efficiency and skill of employees thought activating training programs and specialized courses in the field of work in order to be able to deal with the advanced accounting information system and the mechanisms of applying the value chain, which contributes to improving their performance and in line with the continuous developments in business environment.