Search In this Thesis
   Search In this Thesis  
العنوان
اثر كفاءة التكلفة على الأداء المالي بالتطبيق على شركة وسط الدلتا لإنتاج الكهرباء /
المؤلف
السجاعى، هاني محمود محمود.
هيئة الاعداد
باحث / هاني محمود محمود السجاعى
مشرف / محمود عبدالفتاح ابراهيم رزق
مناقش / علي مجدي سعد علي الغروري
مناقش / محمد مصطفي
الموضوع
محاسبة التكاليف. الاداء المالي.
تاريخ النشر
2023.
عدد الصفحات
69 ص. :
اللغة
العربية
الدرجة
ماجستير
التخصص
المحاسبة
تاريخ الإجازة
1/1/2023
مكان الإجازة
جامعة المنصورة - كلية التجارة - قسم المحاسبة
الفهرس
يوجد فقط 14 صفحة متاحة للعرض العام

from 69

from 69

المستخلص

The research aimed to test the impact of cost efficiency on financial performance on applying it to the Central Delta Electricity Production Company. The research was applied to a total sample of (150) male and female workers at the Central Delta Company for Electricity Production in Talkha, an Egyptian joint stock company, public business sector. The current study relied on two types of data necessary to achieve the objectives of the study, namely: Secondary data: - Represented in previous studies that dealt with the issue of cost efficiency as well as financial performance. In addition, the data obtained by the researcher from the organization under study, which helped define the research community and its characteristics . Raw data: In obtaining the primary data to achieve the objectives of the study, the researcher relied on designing a preliminary list based on previous studies with regard to cost efficiency and financial performance, and to ensure the adequacy and clarity of the survey list statements for the study population, as well as its validity for the field data collection process, as it was tested on a sample size (150) individuals from the study population, taking their notes into account, and then making some modifications to the final wording of the questions in the list, as well as discussing them with the supervisors before starting the actual distribution of the lists and the data collection stage. The results of the search indicated that there is a negative and non-statistically significant relationship with the application of the Central Delta Electricity Production company in Talkha. This may be due to the interest of public business sector companies in achieving the social and political goals of the state at the expense of achieving profitability, in a way that may make the financial performance of those companies depend not only on the administrative ability of managers. This is what the research results indicated in general regarding the absence of a positive and statistically significant effect of cost efficiency on the financial performance by applying to the Central Delta Electricity Production Company - a public business sector - an Egyptian joint stock company