The Impact of Accounting Internal Controls to Reduce Production Costs in the Jordanian Industrial Companies

摘要

This study aimed to identify the impact of the internal control elements of accounting in the reduction of production costs in the jordanian industrial companies, has reached the study population (69) industrial co. were excluded (14) company to a lack of cooperation, and reached number Questionnaires midwife for analysis (80) questionnaire. it was the use of descriptive and analytical approach to achieve the objectives of the study, researcher has used the most important methods of multiple statistical testing one way anova.The most important results have been there the impact of the accounting systems of internal control in the reduction of production costs in the Jordanian industrial companies of the study sample, and that this role is through the internal control system's ability to rationalize the industrial cost elements (materials, wages, industrial additional burdens). The most important recommendations were also working to adjust the elements of industrial production costs and special direct costs that have a larger role in the production of industrial products.