Publication Details
Abstract
The study aims to examine the role of Accounting Information Systems (AIS), represented by (total manufacturing costs and total product costs), in developing Cost Accounting in terms of (total operating costs, direct costs, and indirect costs) and their impact on the Efficiency Of Managerial Decisions, represented by (unit cost per cost driver, total activity centre costs, and the volume of each activity centre's cost drivers) at Al-Injaz Company for Juice Manufacturing and Packaging. This objective was set to address an important issue formulated as the question: What is the role of AIS in developing Cost Accounting and its reflection on the Efficiency Of Managerial Decisions at Al-Injaz Company for Juice Manufacturing and Packaging? To address this problem, the study accepted the descriptive method to construct the variables of the current research. A time series was adopted for Al-Injaz Company for the manufacturing and bottling of beverages, and the research results were analysed using the desktop programme (Excel V.2016). Based on the research findings, several results were presented, the most significant of which is the being of a positive association between AIS and the development of Cost Accounting and the Efficiency Of Managerial Decisions, which contributes to rationalising decisions in the company only if information provided by an accounting information system is available. This is correct, as without a system that ensures accurate and reliable cost information, decision-making within the company cannot be rationalised. Accordingly, the research provided several recommendations, the most important of which is emphasising the importance of using AIS to enhance the efficiency and effectiveness of managerial decisions through the development of cost accounting, which requires the company concerned to focus on activating its role in participating in conferences, lectures, seminars, and training courses.