خلاصة:
Nowadays, the movement toward privatization, changes in patterns of competition, production, corporate structure, the pace of technology development and the introduction of world trade, the importance of MA in business is well evident. In these cases, doing scientific research in this area is necessary. The purpose of this study was to investigate the effects of business environment and its changes on the level of Current use of companies of management accounting techniques and the development of use of these techniques. The aim of the present studies is applied and in terms of research methods it is descriptive survey and required data have been collected by using of questionnaire .The statistical population of this study has been formed of active manufacturing companies in Yazd which use of actual cost accounting and operational techniques of accounting
management. 100 questionnaires distributed among the available samples and 55 acceptable
questionnaires have been collected. Data analysis is done by use of SPSS and pls2 Smart software and general survey of the results of hypothesis testing showed that the impact of the current state of the business environment and its changes on the use and development of management accounting techniques is positive (direct) and meaningful.
ملخص الجهاز:
Data analysis is done by use of SPSS and pls2 Smart software and general survey of the results of hypothesis testing showed that the impact of the current state of the business environment and its changes on the use and development of management accounting techniques is positive (direct) and meaningful.
The results of minor hypotheses showed The current state of the company's business environment on the Current use firms of Operational management accounting techniques Including costing, pricing, profitability analysis, budgeting, decision-making for investment and other operational techniques have Positive and significant impact.
The results of minor hypotheses showed The current state of the company's business environment on evolutionary process of the Company's on the Current use firms of operational management accounting techniques Including UCT Journal of Management and Accounting Studies Vol 5 Issue 3, September 2017 costing, pricing, profitability analysis, budgeting, decision- making for investment and other operational techniques have Positive and significant impact.
The results of minor hypotheses showed The current state of the company's business environment on the changes in the external environment on the current use of firms of operational management accounting techniques Including costing, pricing, profitability analysis, budgeting, decision- making for investment and other operational techniques have Positive and significant impact.
The results of minor hypotheses showed changes in the business environment on the current use of firms of operational management accounting techniques Including costing, pricing, profitability analysis, budgeting, decision-making for investment and other operational techniques have Positive and significant impact.