The advantages and constraints of IAS (11) implementation in construction companies in Gaza Strip

This study aims to identify situation of international accounting standard no. 11 implementation by constructing companies working in Gaza strip in their financial statements through distributing 60 questionnaires to construction companies which have first & second grades from Palestine Contractors Union, then making analysis by statistical tests in SPSS program. The study found that most of constructing companies do not implement international accounting standard no. 11; major restrictions are missing in legislations, laws and regulations referred as generally accept. Also, improve the efficiency and professionally of accountants, financial employees and management in construction companies. In addition to the shortage of professional experience of the administrative and financial employees in such companies in regard to the application of the internationally accepted accounting criteria

The Extent of Applying Target Cost Approach at Manufacturing Firm in the Gaza Strip-Field Study

This research investigates the capability of applying target cost approach to reduce and control the cost, get the benefit of managing the cost, and to identify its obstacles at manufacturing firms in the Gaza Strip. Distributing questionnaires to 50 firms, the researcher got the response rate of 67%(168 copies). The findings of the study show that manufacturing firms do not apply the whole basis and principles of the target cost approach in the Gaza strip because they face restrictions and difficulties in the organizational, managerial and accounting perspectives. Some of these restrictions and difficulties include the administration attitude that there is no need to utilize and apply this approach, the absence the supportive systems to apply the approach, the ignorance of the modern marketing strategies, and the ignorance of the importance and the value of the target cost approach. The study recommended that Gaza

Evaluation of Cost Accounting System at Manufacturing firms in the Gaza strip-field study

This study aims to evaluate the cost accounting system at manufacturing firm in the Gaza strip. To fulfill this objective the two researchers conducted a field study in manufacturing firms in the Gaza Strip with a capital of more than 500.000 USD. Such firms came out to be 51, whereby the researchers distributed 51 questionnaires to financial managers and accountants at these firms. Only 31 questionnaires were responded to and returned, which is 61% of the distributed questionnaires. To analyze the results of the study, the researchers used descriptive statistics indicators, in addition to statistic test groups such as:(T) test, Chi-square test and variance analysis test. The study represented that; implementing cost accounting system at manufacturing firms in the Gaza strip provide data that is used to determine product cost, help in decision making, maximize the competitive ability of a firm, and help control cost items