The Reality of the Practice of Strategic Management Techniques for Palestinian Industrial Corporations and Specialists on the Role and Impact They Play

The study aimed primarily to examine the reality of the practice of strategic management techniques for Palestinian industrial enterprises and the guidance of specialists on the role and impact they play and to achieve this. The study concluded that industrialized enterprises in the Gaza Strip attached great attention to strategic administrative accounting techniques and their use in cost accounting, oversight and performance measurement, competitors' accounting, and strategic decision-making, but still require further strengthening and guidance. The strategic administrative accounting techniques play an important role in the perspective of industrialized companies. Study the need for partners using modern methods of management accounting and performance evaluation, leading to new measurement methods related to customer's satisfaction, preservation and satisfaction of employees and developing their skills as basic factors to assess how these companies work and to develop management accounting techniques to suit its philosophy and objectives with modern requirements Industrial, technological, environmental and economic. Palestinian industrial enterprises can be competitive and continuity.