إطارمحاسبى مقترح لزيادة فاعلية منهج إدارة القيمة فى مجال نظم دعم اتخاذ القرار دراسة تطبيقية

Abstract

Research problem:

There are problems when the application to the method of value management, which affects the entity's ability to make the right decisions to achieve the goals set, and this stems from the lack of a clear conceptual framework for curriculum value management at the practical application and to narrow the gap between the Principles and rules of value management and applicators including check targets Onsite administration is trying to pursue the development guideline principles and concepts of value management approach and to help them make appropriate decisions through the study of processes and functions, analyzing and trying to reduce the time and procedures unnecessary and cost reduction, which is reflected by extension of improved performance and high value.

Research objectives:

The main objective of this research in the treatment of the application to the method of value management problems, which affects the entity's ability to make the right decisions to achieve the strategic goals. And it leads the main objective of the search to achieve the following sub-objectives:

1. Study the reasons for the difference between the value of the management approach and practical application.

2. Identification of the conceptual framework for the management methods of approach value.

3. Determine the impact of the use of value management approach to decision support systems in the facility.

4. Develop accounting framework for the integration of the value approach management and decision support systems which improves the quality of accounting information. Research Hypotheses: First hypothesis: There is significant relationship between the approach to value management and analysis of accounting information.

Second hypothesis: There is significant relationship between the approach to value management and analysis of investment and financing decisions.

Research plan: The study is divided into six chapters as follows:

Chapter One: The general frame of the research: Chapter Introduction Research, the research problem, research objectives, hypotheses, research methodology, the limitations of the research, the research plan.

Chapter two: the conceptual framework of the value management approach: First field: the value management approach - the concept and the goals and benefits • The concept of value management approach. • Objectives of the value management approach. • The benefits and advantages of value management approach.

The second field: the conceptual framework approach of value management. • Value management approach Properties. • Value management approach components. • Value management approach phases.

Chapter three: The intellectual framework for decision support systems

First field: accounting information and decision-making • Importance of accounting Information. • Information and performance evaluation. • Characteristics and quality standards of accounting information. • Strategic and financial considerations to make the decision.

The second field: the intellectual framework for decision support systems • The concept of decision support systems. • The advantages of decision support systems. • Types of decision support systems. • Decision Support Systems Properties. • Decision support systems Stages.

Chapter four: A Suggested Accounting Framework for Increasing Efficiency of Value Management Approach:

The first field: Application of the value management approach • The relationship between the value of the management and decision support systems. • The effectiveness of the management approach to value. • Methods and tools of the value of the management.

The second field: the proposed accounting framework.

Chapter five: Applied study: Applied preparation for the purposes of the study hypothesis tests, which consist of methods of sampling and statistical tests of statistical hypotheses.

Chapter six: Results and recommendations: The results of the field study, and recommendations.