‫ﺃﻫﻤﻴﺔ ﺇﺴﺘﺨﺩﺍﻡ ﻤﺩﺨل ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺸﺎﻤﻠﺔ ﻟﺩﻭﺭﺓ ﺤﻴﺎﺓ ﺍﻟﻤﻨﺘﺞ ﻓﻲ ﻗﻁﺎﻉ ﺍﻟﻤﻘﺎﻭﻻﺕ‬

‫ﺩﺭﺍﺴﺔ ﻤﻴﺩﺍﻨﻴﺔ ﻋﻠﻰ ﻗﻁﺎﻉ ﺍﻟﻤﻘﺎﻭﻻﺕ ﻓﻲ ﻤﺤﺎﻓﻅﺔ ﺠﺩﺓ‬

‫ﺇﻋﺩﺍﺩ‬
‫ﺩﺍﺭﻴﻥ ﻁﺎﻫﺭ ﻨﻭﺭﻩ‬

‫ﻤﺴﺘﺨﻠﺹ‬
‫ﺘﺸﻬﺩ ﺍﻟﻤﻤﻠﻜﺔ ﺍﻟﻌﺭﺒﻴﺔ ﺍﻟﺴﻌﻭﺩﻴﺔ ﻨﻬﻀﺔ ﻋﻤﺭﺍﻨﻴﺔ ﻜﺒﻴﺭﺓ ﻓﻲ ﻜﺎﻓﺔ ﺍﻟﻤﺩﻥ‪،‬ﻭﻨﻅﺭﺍ ﻟﻤﺎ ﺘﺘﻤﻴﺯ ﺒﻪ ﻗﻁﺎﻋﺎﺕ‬

‫ﺍﻟﻤﻘﺎﻭﻻﺕ ﺒﺎﻟﻤﻤﻠﻜﺔ ﻤﻥ ﺇﻗﺒﺎﻻ ﻤﺘﺯﺍﻴﺩﹰﺍ ﻭﺘﻁﻭﺭﺍ ﻤﻠﺤﻭﻅﺎ ﻓﻲ ﺸﺘﻰ ﺍﻟﻤﺠﺎﻻﺕ ﺍﻟﺼﻨﺎﻋﻴﺔ ﻭﺍﻟﻌﻤﺭﺍﻨﻴﺔ ﻭﺍﻟﻌﺴﻜﺭﻴﺔ ﻭﻤﺎ‬

‫ﻴﺼﺎﺤﺒﻬﺎ ﻤﻥ ﺘﻘﺩﻡ ﺘﻘﻨﻲ ﻫﺎﺌل ﻓﻲ ﺃﺴﺎﻟﻴﺏ ﺍﻹﻨﺘﺎﺝ ﺯﺍﺩﺕ ﺃﻫﻤﻴﺔ ﺇﺴﺘﺨﺩﺍﻡ ﺃﺴﺎﻟﻴﺏ ﻟﺘﺨﻔﻴﺽ ﺘﻜﺎﻟﻴﻑ ﺍﻟﻤﻨﺘﺞ‬

‫ﻭﺍﻟﺘﺨﻁﻴﻁ ﺍﻟﺠﻴﺩ ﻟﻠﺘﻜﺎﻟﻴﻑ ﻭﺍﻟﺘﺴﻌﻴﺭ ﺍﻟﺴﻠﻴﻡ ﻭﻴﺘﻡ ﺘﺤﻘﻴﻕ ﺫﻟﻙ ﻤﻥ ﺨﻼل ﺃﺴﺎﻟﻴﺏ ﻭﻤﻔﺎﻫﻴﻡ ﻤﺴﺘﺤﺩﺜﺔ ﻓﻲ ﻤﺤﺎﺴﺒﺔ‬

‫ﺍﻟﺘﻜﺎﻟﻴﻑ ﻤﻨﻬﺎ ﻤﺩﺨل ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺸﺎﻤﻠﺔ ﻟﺘﺭﺸﻴﺩ ﻗﺭﺍﺭﺍﺕ ﺍﻟﺘﺴﻌﻴﺭ‪.‬‬

‫ﻭﻴﻌﻤل ﻫﺫﺍ ﺍﻟﻤﺩﺨل ﻋﻠﻰ ﺨﻔﺽ ﺘﻜﻠﻔﺔ ﺍﻟﻤﻨﺘﺞ ﺨﻼل ﺩﻭﺭﺓ ﺤﻴﺎﺓ ﺍﻟﻤﻨﺘﺞ ﻤﻥ ﺨﻼل ﺍﺴﺘﺨﺩﺍﻡ ﺍﻷﺩﻭﺍﺕ‬

‫ﻭﺍﻷﺴﺎﻟﻴﺏ ﺍﻟﻤﻨﺎﺴﺒﺔ ﺍﻟﺘﻲ ﺘﺴﺎﻋﺩ ﻓﻲ ﺘﺨﻁﻴﻁ ﻭﻀﺒﻁ ﺍﻟﺘﻜﺎﻟﻴﻑ ﻭﺍﻟﺠﻭﺩﺓ ﻋﻠﻰ ﻤﺩﻯ ﺩﻭﺭﺓ ﺤﻴﺎﺓ ﺍﻟﻤﻨﺘﺞ ﺩﻭﻥ‬

‫ﺍﻟﺘﺭﻜﻴﺯ ﻋﻠﻰ ﻤﺭﺤﻠﺔ ﺍﻹﻨﺘﺎﺝ ﻓﻘﻁ آﻤﺎ هﻮ اﻟﻤﻌﺘﺎد ﻓﻲ اﻟﻤﻤﺎرﺳﺎت اﻟﺘﻘﻠﻴﺪﻳﺔ‪.‬‬

‫ﻴﻬﺩﻑ ﻫﺫﺍ ﺍﻟﺒﺤﺙ ﺇﻟﻰ ﺩﺭﺍﺴﺔ ﻭﺘﺤﻠﻴل ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺸﺎﻤﻠﺔ ﻟﺘﺭﺸﻴﺩ ﻗﺭﺍﺭﺍﺕ ﺍﻟﺘﺴﻌﻴﺭ اﻟﻤﺮﺗﺒﻄﺔ ﺑﻬﺎ وﺗﺤﺴﻴﻦ‬

‫اﻟﺠﻮدة ﻓﻲ ﻇﻞ ﺗﺒﻨﻲ ﻗﻄﺎﻋﺎت اﻟﻤﻘﺎوﻻت ﻹﺳﺘﺮاﺗﻴﺠﻴﺔ اﻟﺘﺤﺴﻴﻦ اﻟﻤﺴﺘﻤﺮ‪ ،‬آﺬﻟﻚ اﻟﺘﻌﺮف ﻋﻠﻰ اﻟﻤﻤﺎرﺳﺎت اﻟﻌﻤﻠﻴﺔ‬
‫ﻟﻤﺪﺧﻞ اﻟﻤﺤﺎﺳﺒﺔ ﻋﻦ اﻟﺘﻜﻠﻔﺔ اﻟﺸﺎﻣﻠﺔ ﻟﺪورة ﺣﻴﺎة اﻟﻤﻨﺘﺞ ﻓﻲ ﻗﻄﺎﻋﺎت اﻟﻤﻘﺎوﻻت ﺑﻤﺪﻳﻨﺔ ﺟﺪة وﻣﺪى ﺗﻮاﻓﻖ اﻟﺠﺎﻧﺐ‬
‫اﻟﻨﻈﺮي ﻣﻊ اﻟﻮاﻗﻊ اﻟﻌﻤﻠﻲ‪.‬‬

‫وﻗﺪ ﺗﻢ ﺗﺠﻤﻴﻊ اﻟﺒﻴﺎﻧﺎت ﺑﻮاﺳﻄﺔ ﻗﺎﺋﻤﺔ اﺳﺘﻘﺼﺎء ﺗﻢ ﺗﻄﻮﻳﺮهﺎ اﺳﺘﻨﺎدًا إﻟﻰ ﻣﺠﻤﻮﻋﺔ ﻣﻦ اﻷﻓﻜﺎر اﻟﺘﻲ ﺗﻢ اﻟﺤﺼﻮل‬
‫ﻋﻠﻴﻬﺎ ﻣﻦ ﻣﺮاﺟﻌﺔ اﻟﺪراﺳﺎت اﻟﺴﺎﺑﻘﺔ ﻟﻬﺬا اﻟﻤﻮﺿﻮع‪.‬‬
‫وﻗﺪ رآﺰت اﻷﺳﺌﻠﺔ ﻋﻠﻰ ﻣﺤﻮرﻳﻦ اﻷول ﻳﺘﻌﻠﻖ ﺑﻤﻌﻠﻮﻣﺎت ﻋﺎﻣﺔ ﻋﻦ اﻟﻤﻨﺸﺄة آﻄﺒﻴﻌﺔ اﻟﺼﻨﺎﻋﺔ‪ ،‬ﻣﺠﻤﻮع اﻷﺻﻮل‪،‬‬
‫ﻋﺪد اﻟﻌﺎﻣﻠﻴﻦ‪ ،‬اﻟﻤﺒﻴﻌﺎت اﻟﺴﻨﻮﻳﺔ ‪ ،‬وﻋﻤﺮ اﻟﺸﺮآﺔ‪ .‬واﻟﻤﺤﻮر اﻟﺜﺎﻧﻲ ﻳﺘﻌﻠﻖ ﺑﻨﻈﺎم اﻟﺘﻜﺎﻟﻴﻒ وأﺳﺎﻟﻴﺐ ﺗﺨﻔﻴﺾ اﻟﺘﻜﻠﻔﺔ‬
‫وﻣﺪى ﺗﻄﺒﻴﻖ اﻟﻤﺪﺧﻞ‪.‬‬
‫وﺗﻮﺻﻠﺖ اﻟﺪراﺳﺔ إﻟﻰ أن هﻨﺎك اهﺘﻤﺎﻣًﺎ ﺑﺘﺨﻔﻴﺾ اﻟﺘﻜﺎﻟﻴﻒ ﺧﻼل ﻣﺨﺘﻠﻒ ﻣﺮاﺣﻞ دورة ﺣﻴﺎة اﻟﻤﻨﺘﺞ وﻟﻜﻦ آﺎن ذﻟﻚ‬
‫ﺑﺈﻋﻄﺎء اﻷهﻤﻴﺔ اﻟﻜﺒﺮى ﻟﻤﺮﺣﻠﺔ اﻹﻧﺘﺎج ﺛﻢ ﻣﺮﺣﻠﺔ ﻣﺎ ﺑﻌﺪ اﻹﻧﺘﺎج وأﺧﻴﺮًا ﻣﺮﺣﻠﺔ ﻣﺎ ﻗﺒﻞ اﻹﻧﺘﺎج‪ .‬آﻤﺎ ﺑﻴﻨﺖ ﻧﺘﺎﺋﺞ‬
‫اﻟﺪراﺳﺔ أن هﻨﺎك اهﺘﻤﺎﻣًﺎ ﻣﻦ ﻗﺒﻞ ﻗﻄﺎﻋﺎت اﻟﻤﻘﺎوﻻت ﺑﺘﻄﺒﻴﻖ أﺳﺎﻟﻴﺐ ﺗﺨﻔﻴﺾ اﻟﺘﻜﻠﻔﺔ وﻣﻨﻬﺎ اﻟﺘﻜﻠﻔﺔ اﻟﻤﻄﻮرة ﺛﻢ‬
‫اﻟﺘﻜﺎﻟﻴﻒ اﻟﻤﻌﻴﺎرﻳﺔ)ﺗﺤﻠﻴﻞ اﻹﻧﺤﺮاﻓﺎت(‪،‬اﻟﻤﻘﺎﻳﻴﺲ اﻟﻤﺮﺟﻌﻴﺔ‪،‬هﻨﺪﺳﺔ اﻟﻘﻴﻤﺔ ‪ ،‬آﻤﺎ ﺗﻮﺻﻠﺖ اﻟﺪراﺳﺔ إﻟﻰ أهﻢ ﻣﻌﻮﻗﺎت‬
‫اﻟﺘﻄﺒﻴﻖ اﻟﻌﻤﻠﻲ وﻣﻦ أهﻤﻬﺎ ﻋﺪم إدراك اﻹدارة ﺑﻤﻨﺎﻓﻊ ﺗﻄﺒﻴﻖ اﻟﻤﺪﺧﻞ ‪،‬ﻋﺪم ﺗﻮﻓﺮ اﻟﻜﻮادر اﻟﺒﺸﺮﻳﺔ اﻟﻤﺆهﻠﺔ ﻟﺘﻄﺒﻴﻖ‬
‫اﻟﻤﺪﺧﻞ ‪،‬ارﺗﻔﺎع ﺗﻜﻠﻔﺔ ﺗﻄﺒﻴﻖ اﻟﻤﺪﺧﻞ ﻣﻘﺎرﻧﺔ ﺑﻤﻨﺎﻓﻌﻪ اﻟﻤﺘﻮﻗﻌﺔ‪،‬وأﺧﻴﺮا ﺻﻌﻮﺑﺔ إﻗﻨﺎع اﻹدارة ﺑﻤﻨﺎﻓﻊ ﺗﻄﺒﻴﻖ اﻟﻤﺪﺧﻞ‬
‫وﻋﺪم دﻋﻤﻬﺎ ﻟﻠﻤﺪﺧﻞ اﻟﺠﺪﻳﺪ‪.‬‬
‫وﺗﻮﺻﻲ اﻟﺒﺎﺣﺜﺔ ﺑﻀﺮورة ﺗﻄﺒﻴﻖ ﻣﺪﺧﻞ اﻟﻤﺤﺎﺳﺒﺔ ﻋﻦ اﻟﺘﻜﻠﻔﺔ اﻟﺸﺎﻣﻠﺔ ﻟﺪورة ﺣﻴﺎة اﻟﻤﻨﺘﺞ ﻓﻲ ﻗﻄﺎع اﻟﻤﻘﺎوﻻت ﻟﻤﺎ ﻟﻪ‬
‫ﻣﻦ ﻓﺎﺋﺪة آﺒﻴﺮة ﻓﻲ إدارة وﺗﺨﻔﻴﺾ اﻟﺘﻜﺎﻟﻴﻒ ﺧﻼل ﻣﺮاﺣﻞ دورة ﺣﻴﺎة اﻟﻤﻨﺘﺞ‪.‬‬
 The Importance of Using the Total Life-Cycle Cost Of
Prodcut In construction secto: A Case study on Saudi
construction sector in Jeddah

Prepared By
Dareen Taher Nourah
ABSTRACT
Nowadays, it is observed that most of Saudi Arabia cities has big revelations, and due to
distention of construction sectors in the Kingdom of Saudi Arabia which has an increasing
turnout and a marked improvement in various areas of industrial and construction, military
and the accompanying enormous technical progress in production methods have increased the
importance of using methods to reduce product costs and the costs of planning and proper
pricing This can be achieved through innovative methods and concepts in cost accounting,
including the entrance to the Total Costing to rationalize the pricing decisions

This method aims to reduce the product cost during the product life cycle through the use of
appropriate tools and techniques that help in planning and controlling costs and quality over
the product life cycle without focusing on the production stage as in traditional practices

The research aims to examine and analyses the Total Costing to rationalize the pricing
decisions as well improving quality in the construction sectors to adopt a strategy of
continuous improvement, as well as recognizing the practical practices of the accounting
Total Life Cycle Costing Approach in the, construction sectors in Jeddah Province and extent
of conformity of the theoretical aspect with the practical reality

Data was collected by a questionnaire list developed upon referring to a set of ideas that were
gained from the previous studies in this topic.

The questions focused on two pivots :

First pivot is related to general information on the frame as The nature of the type of entrepreneurial ,
the assets sum, workers number, annual sales, and the age of the company, the second pivot is related
to costing system , the tools of reducing the cost and the extent of application of the approach

The study concluded that there is an interest in reducing costs through various stages of the
product life cycle, but that was by giving the major importance the production stage, then the post -
production stage and finally the pre -production stage. , the study findings showed that there is an
interest of the methods and tools for the cost, from which is the Kaizen Costing, then the Standard
cost(analysis deviations),then the benchmarking, then the value engineering . As well as, the study has
reached to the most important impedances of practical application; the most important of them was
Lack of awareness of the benefits administration application addition to not providing the human
cadres qualified to apply the approach the high cost of application compared to the expected benefits of
it, and finally the difficulty to influence management about the benefits of applying it.
.
The researcher recommends the importance of construction sectors to apply Total Life
Cycle Costing Approach for what is has form a great benefit in managing and reducing costs
through the stages of product life cycle