University of Bahrain
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The Impact of manufacturing environment on the Performance of the Egyptian Automotive Industry

Show simple item record Ali, Ali Gabir Salih 2018-07-31T08:55:37Z 2018-07-31T08:55:37Z 2015
dc.identifier.issn 2384-4787
dc.description.abstract Egyptian manufacturing companies in the ex-public industrial sector have suffered from relatively various obstacles, with problems in production planning and control in particular. These impediments were responsible for negative effects on costs and caused low profitability for these companies in most years. Cost accounting systems were basically established for the purpose of preparing financial statements not for operational control. The literature was reviewed to explore the recent developments in cost accounting systems such as open book accounting. To examine this research phenomenon empirically, a case study was conducted in an Egyptian El-Nasr automotive manufacturing company. Data were collected from published and unpublished reports and by semi-structured interviews within the case company. The major findings of this study were that manufacturing environment played a significant role in designing cost accounting systems. It concluded that planning capabilities of the company and suppliers play a significant role in the process of cost reduction and improve the competitive position. en_US
dc.language.iso en en_US
dc.publisher University of Bahrain en_US
dc.rights Attribution-NonCommercial-ShareAlike 4.0 International *
dc.rights.uri *
dc.subject manufacturing environment
dc.subject cost accounting
dc.subject performance
dc.title The Impact of manufacturing environment on the Performance of the Egyptian Automotive Industry en_US
dc.type Article en_US
dc.volume 02
dc.issue 02
dc.source.title Journal of Empirical Research in Accounting & Auditing
dc.abbreviatedsourcetitle JERAA

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