Determining the impact of some factors on controlling and monitoring costs - an applied study

Abstract

This research aims to reveal some of the factors that affect the control and control of costs, because of the importance this holds in the decisions of managers at all levels, and in evaluating the performance of departments and their managers. The research assumes that there is a problem that lies in the establishments’ lack of interest in the cost analysis process in terms of whether or not they are subject to the control and oversight of the administrative level and the study of factors that may affect the determination process, as this may lead to making unsuccessful decisions, and does not provide a good basis for evaluating performance. Therefore, the first axis addressed by the research is what relates to the analysis of costs in terms of the degree to which they are or are not subject to control and oversight and identifying the factors that may affect the control and oversight of costs, as well as the standards and guidelines that are inferred from the fact that costs are subject to the control and oversight of a manager at a specific administrative level. Finally, the importance of cost analysis was addressed according to the above tabulation in evaluating the performance of managers at administrative levels as well as in the decisions they make.