Impact of The Cost Structure on The Financial Performance in Light of The Application of Cloud Computing Systems in the Palestinian Electricity Companies | ||||
| مجلة العلوم التجارية والبيئية | ||||
| Volume 2, Issue 2, October 2023, Page 192-209 PDF (741.12 K) | ||||
| Document Type: المقالات الأصلية | ||||
| DOI: 10.21608/jcese.2023.202942.1015 | ||||
 View on SCiNiTO | ||||
| Author | ||||
AlaaEldin Z. Albaja 
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| Department of Accounting, Modern University College, Ramallah, Palestinian Authority | ||||
| Abstract | ||||
| This research aims to test the impact of the cost structure on financial performance in light of the application of cloud computing systems in the Palestinian electricity companies, during the period 2009 at 2020. The model is estimated using a multiple linear regression model (Cross-sectional Data), to test the independent study variables represented by the cost structure (fixed costs during the application period, and variable costs during the application period) and the dependent variables represented by financial performance (inventory and liabilities and net income). The implication of this study is that the relationship between the costs structure (fixed costs and variable costs during the application period) and the dependent variables by financial performance is significant. This research will help the management that by Cloud Computing to reducing the costs of the companies will and effectively the improve its financial performance. Accordingly, this research confirms there is a relationship between cost structure (fixed and variable costs) on financial performance under the application of system cloud computing. | ||||
| Keywords | ||||
| Cloud Computing; Cost structure; Financial Performance | ||||
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