The Effect of Strategic Cost Management Tools on the Performance of Public-Private Partnership Projects | ||||
| الفکر المحاسبى | ||||
| Article 10, Volume 23, Issue 2, July 2019, Page 497-525 PDF (813.09 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/atasu.2019.38341 | ||||
 View on SCiNiTO | ||||
| Authors | ||||
Rasha El-Haddad  ; May Elewa*
| ||||
| Accounting, Ahram Canadian University | ||||
| Abstract | ||||
| The study aims to investigate the effect of Strategic Cost Management (SCM) tools on the financial performance of public-private partnership PPP projects. A data content analysis was made. The researchers reviewed 31 studies that examined the effect of cost tools including traditional cost tools and SCM tools on the quality and profitability of PPP projects. The number of reviewed studies that confirm the effect of SCM tools on the quality and profitability of PPPs are 21 classified into 14 international studies and seven national studies. The researchers listed the most common SCM tools, as indicated in the studies reviewed, and coded them by numbers from 1 to 25 in the table (as shown in appendix 2). Finding indicate that Benchmarking and ABC tools are the most appropriate tools indicating high significance as they succeed in the reduction of costs, improvement of product quality, and the enhancement of PPP profitability. In sum, this study contributes specifically to two accounting fields of research, namely (i) strategic cost management and (ii) cost accounting. | ||||
| Keywords | ||||
| strategic cost management; Cost accounting; Cost Management Tools; Public-Private Partnership Projects | ||||
|
Statistics Article View: 652 PDF Download: 3,203 |
||||
