الفهرس | Only 14 pages are availabe for public view |
Abstract The thesis is organized as follows. Chapter one includes general framework of the study. This chapter is divided into two sections; first section presents the methodological framework of the study, which contains the study problem, research questions, research objectives, and research importance as well as research hypothesis. The second section of the chapter handles the literature review and originality and contribution of the study. Chapter two is titled Supply Chain Management (SCM). This chapter is divided into two sections; first section demonstrates the history and basics of supply chain management through explaining the evolution of management and quality, historical background about supply chain management, SCM objectives and SCM importance as well as the difference between supply chain and value chain. The second section presents the processes and measurements of supply chain management, which includes decision phases in supply chain, SCM processes and SCM metrics. Chapter three is titled responsibility accounting and financial performance. The chapter is divided into two sections; first section demonstrates the responsibility accounting, which explains responsibility centers and responsibility budgeting. The second section presents the financial performance, which highlights the areas and importance of financial performance analysis and financial performance measurements as well as the linkage between responsibility accounting and financial performance. 149 Chapter four is titled the impact of SCM on financial performance. The chapter is divided into two sections; first section explains the methodology of the study which contains the population, research variables and data collection plan. The second section illustrates the analytical study which calculated the reliability and validity tests, calculating the response rate, descriptive analysis of the participants, hypotheses testing as well as summary of the study results. Chapter five includes a summary, conclusion and the recommendations of the thesis. |