أثر تطبيق محاسبة المســئولية على إدارة الموجودات الثابتة بالشركات الصـناعية:

Abstract

Companies are facing problems concerning their fixed assets quantity, status, maintenance and depreciation. The research problem was represented in managing of the fixed assets by all departments, since there are administrative, engineering and technical aspects related to these fixed assets. The study was carried out to show the importance of the accounting system responsibility, linking the financial, administrative and technical side of fixed assets in a single issue by providing continuous data. Which the various positions of responsibility with the participation of all, including and followed by responsibilities and authorities granted to them to achieve optimal management of these assets. To achieve the goals of the research, the following hypotheses was tested: 1/ availability of scientific fundamentals for the application of responsibility accounting system leads to the success of the application in the various administrative levels. 2/ To determine the centers of the responsibility for the management of fixed assets leads to efficient use. 3/ The existence of regular reports and integrated communications for fixed assets will help top management in planning, control and take the appropriate decision. The research had come to a set of conclusions, including the following: * The existence of a clear and understandable organizational structures is one of the most important elements of the application of the responsibility accounting system. * Adopt decentralized management style helps determine the exact positions of responsibility. * Linking the planned performance of the fixed assets with its responsibility centers and conducting periodic comparison of actual performance with the planned helps in identifying and analyzing deviations and it process. * The clearly defined and written of responsibility to the Centers of fixed assets will not lead to intersection of powers and responsibilities. * Adopt Covenant personal system of fixed assets leads to the provisions of oversight and efficient use. Proper reporting leads to the amendment in future conditions that affect their own fixed assets and costs well before they occur (weatherproof) control. * The existence of effective communications between the centers of the responsibility of fixed assets leads to speed and keep up the reports, that help top management to take appropriate action in accurate time.