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The use of costing information in Egypt: a research note

机译：埃及使用成本核算信息的研究笔记

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Purpose – This paper aims to investigate the use of costing information in Egypt. Design/methodology/approach – A survey was carried out of 40 Egyptian privately held firms in four sectors (pharmaceutical, foodstuff, chemical, and packing and wrapping industries). Findings – The paper finds that the use and sophistication of costing information in Egypt is limited. No advanced accounting techniques seem to be applied, activity-based costing concepts are largely unknown, and the main purpose of costing information is pricing decisions, rather than performance measurement, process improvement or cost reductions. Research limitations/implications – Considerable problems were encountered in obtaining responses to the questionnaire. The results suggest that not all questions were understood by the respondents, which could be caused by the use of Western management (accounting) terms and concepts in the questionnaire with which the respondents were unfamiliar. Originality/value – The paper is one of few surveys of management accounting practices in Africa, and (to the best of one's knowledge) the first in Egypt.
机译：目的–本文旨在调查埃及成本核算信息的使用。设计/方法/方法–对四个行业（医药，食品，化学，包装和包装行业）的40家埃及私营公司进行了调查。调查结果–该论文发现埃及的成本信息的使用和复杂性有限。似乎没有应用先进的会计技术，基于活动的成本核算概念基本上是未知的，并且成本核算信息的主要目的是定价决策，而不是绩效衡量，流程改进或成本降低。研究的局限性/意义–在获得对问卷的答复时遇到了很多问题。结果表明，并非所有问题都被受访者理解，这可能是由于问卷中使用西方管理（会计）术语和概念而使受访者不熟悉所致。原创性/价值–该论文是非洲为数不多的管理会计惯例的调查之一，并且据我所知，是埃及的第一次。

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