管理会计技术对约旦首都安曼中小企业实现利润的影响

Wesam Abu matar, H. Kanasro
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引用次数: 0

摘要

本研究旨在探讨管理会计方法如何影响约旦首都安曼中小企业(SMEs)的盈利能力。具体目标是确定约旦中小企业使用的不同管理会计技术,这些管理会计技术对中小企业盈利能力的影响程度,并确定中小企业面临的挑战。在安曼使用MAT时,安曼的中小企业数量为1400家。为了获得样品,采用了多组织检测方法。在选出这30家中小企业后,将人口阶层分为两类:小型(10-19名员工)和中型企业。这是通过使用严格的测试程序(20 - 99名员工)来完成的。这些组织的管理人员填写了100份问卷,其中77份由男性填写,23份由女性填写。然而,这些中小企业的工作人员完成了200项调查(148名男性和52名女性)。公众从市场竞争和业主/经理的参与中获益。研究人员根据调查结果提出了一些建议,这些建议将有助于约旦中小企业利用管理会计程序实现盈利。
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The Impact of Managerial Accounting Techniques on Small and medium Enterprises to Achieve Profits within the Amman Capital City of Jordan
This study was aimed at looking into how managerial accounting methods affect small and medium-sized enterprises' (SMEs') ability to turn a profit in Jordan's capital city of Amman. The specific objective was to identify the different MATs used by SMEs in Jordan, the extent to which these management accounting techniques (MATs) impact the profitability of small and medium enterprises (SMEs), and to identify challenges faced by SMEs. Amman while using MAT. The number of SMEs in Amman is 1400. To obtain the sample, the multi-organizational inspection method is utilized. Following the selection of these 30 SMEs, population strata were divided into two categories: small (10–19 employees) and medium initiatives. This was done through the use of rigorous testing procedures (20 - 99 employees). The managers of these organizations filled out 100 questionnaires, of which 77 were carried out by men and 23 by women. However, 200 surveys were completed by the personnel of these SMEs (148 men and 52 women). The public is found to benefit from competition in the market and owner/manager involvement. The researchers have provided some recommendations in light of the findings that will assist Jordanian small and medium-sized businesses in turning a profit by utilizing managerial accounting procedures.
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