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الملخص

One of the developments that have raged in the competitive business environment today is the control of information on corporate performance, the companies that can embrace the primacy of certain competitive market have to share it and have the ability to continue in an environment of change, is a company that owns much of the production and receipt of information. It is an important feature of today is the emergence of the so-called (the age of information revolution), as are the abundance of information to and from the company are very important and no less important than other resources within the company, whether such material or human resources. Classified information needed for companies to costing information and other information and this does not available only in the presence of an integrated system that provides different types at the same time. and adopt numerous inlets operate within that system, including the entrance of activities (ABC, ABM), which combines two types of information, I draw the attention of management information is a significant information Costing and through the command and control prices, The second is information on productivity, quality, and the weaknesses and strengths, opportunities and threats and the market ... etc.. Thus, under this system has become the intersection of a transformation in the relationship between competitive priorities to the relations of complementarity between these priorities within companies applied and thus re - mapping the profits and performance in the light of that information system.

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