Examine and testing the impact of overhead cost elements classification between the cost pools to understand the cost behavior nature and efficiency of decisions taken (experimental study)

shaheen, mohamed 


Introduction: During the current study, the researcher will use the experimental research approach frequently used in studies on the science of psychology to develop and build hypotheses for research related to the impact of the classification of overhead cost elements among the various cost pools on the degree of special precision of personnel involved in the tests, depending on their knowledge on some other items related to various incremental costs, and through this experimental study, the most attention has been paid measure the impact of the behavior expected of individuals by giving them great importance to the elements of the existing costs within the same cost pools depending on the existence of an internal correlation between the cost elements of relationships in this pool more than a seed cost elements in different cost pool , which means that the precision degree depending on the seed cost components within the same pool will be the largest of which are the degree of precision, taking into account the relationships between the various pools, as well as it is expected in the positive correlation cases (exponential) between the cost elements in the cost pool will be high degree of accuracy in predictions of cases compared to the negative or inverse correlation between the cost of items in the various pools. In order to make sound decisions and more influence on the various aspects of the activity should managers and decision makers accurate understanding of the range of relations between the various cost elements before making a decision, and I have many studies and accounting research indicates that managers and decision makers usually what decisions they make the vocabulary of information that are affected they get from this system, but these studies did not address the impact left by the change in the way the design of the costs resulting from the division and classification of the various additional costs elements of process systems between the system's cost pools to understand decision-maker of the nature of the relationship between the various cost elements and thus understand the dimensions decisions that are made by this information on various aspects of activity which would constitute the main focus, which will address a researcher through this search. Research problem: So the researcher through this study is concerned with testing the degree of influence of the division and classification of the various cost elements of cost pools on the degree of understanding of the managers and personnel of the relationships between the various cost elements of this study with a hypothesis to the effect accuracy that individuals and managers will appreciate the relationship between costs more accurately within first, the same cost compared to the complex degree of accuracy in the estimation of costs in different complexes, due to the compilation of a range of cost elements in the cost of complex gives one reason and index a clear and strong relationships within the complex itself and not between different complexes. Based on the above, the research problem is concentrated in an attempt to answer the following questions range:  wither there is an affect of the method of classification of costs among the various elements of the cost collectors to recognize the decision makers of the nature of the relationship between the various cost elements?  Does this mean there is a strong correlation relationships are extrusive (expressed in reference to the value of the positive correlation) between the elements of certain costs that are classified in the same cost pool?  Does this mean a correlation relationships are weak and Reverse (expressed as a negative reference to the value of the link) the relationship between the costs of certain elements that are classified in different cost pools?  What is the impact left by the classification of a weak link elements and relationships inverse correlation within the same cost pool on the wrong level and the degree of accuracy resulting in cost-information system, and the effects of this information on the decisions that are made based on this information? Research Objectives : This research seeks to achieve the following objectives: 1. study and analysis of the concept of the division and classification of additional costs between different elements of the process of cost pools and the impact that different classification method on the accuracy of the results that are obtained from reliance on such information. 2. interpretation of the correlations between the different cost elements and the nature of the form of these relations on the way in which the classification of cost elements in the various costs pool. Results and recommendations: his study focused on the presentation of evidence that the division and classification of the additional cost elements between the costs system cost complexes affect the degree of precision related to the appreciation and judgment by the system outputs users of cost information on the behavior of cost elements. As well as interested researcher of this study show that users of cost information system and decision-makers, although they are showing interest cost information provided to them in the form of costs reports information on prior periods; The correlations between the groups existing cost elements at the same cost compound have interest in them, analyzed and assessed the largest compared to those distributed elements accuracy among the various cost pools, and that this was affecting his degree varies by another set of factors that interact with each such site presence of predictive factors whether the degree of strength of this correlation strong or weak, as well as the nature of the correlation between the various cost elements, expressed in a special relationship link between the various cost elements of the signal. During the search said the researcher, the degree of estimation and forecasting costs accuracy depends on the above factors (site presence of factors predictive with respect to cost pool and form of the correlation related to these elements), so individuals based estimating costs facing the presence of an inverse relationship between the various cost elements as well as the presence of relational relations strong among the different cost complexes usually have their estimates based on this system is the large amount of errors and there is nothing between the decision makers user agreement to this information, and on the contrary, if existed a positive relationship between the different costs of existing items at the same cost compound and if the form of relationships a positive correlation between the elements of the estimates based on this system is its high accuracy and that the information produced by this system contribute more effectively to make rational decisions.

Other data

Keywords cost pools - cost behavior nature-
Issue Date Jul-2013
Publisher مجلة الفكر المحاسبي، قسم المحاسبة والمراجعة جامعة عين شمس،.
Journal مجلة الفكر المحاسبي، قسم المحاسبة والمراجعة جامعة عين شمس، العدد الثاني، السنة السابعة عشر. 
URI http://research.asu.edu.eg/handle/123456789/1711

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