"The Effectiveness of Using Artificial Neural Networks Models as one of the proposed Tools to Improve the Accuracy of Production Cost Forecasting-Case Study" The Effectiveness of Using Artificial Neural Networks Models as one of the proposed Tools to Improve the Accuracy of Production Cost Forecasting

The Business Environment has evolved in the recent period and has become a highly variable dynamic, as a result of exposure to competitive pressures and ongoing shift toward Automated in most of the Activities and processes, so it became supposed to all facilities need to keep pace with the rapid developments in new Technology in order to remain able to improve the performance and growth and competition. The Information Technology of the most essential tools that help facility to respond and adapt efficiently and effectively to these changes speed.
Evolution in Managerial Accounting has happened since they are affected by the ongoing environmental changes, which led to the change and the development of methods to provide the appropriate information to make appropriate decisions and timely. Which led to a change in the skills prossessed by the Managerial Accountant, so that it can carry out the tasks and functions required of it and implement new practices and methods. The basic problem in the lack of coherence or lack of use of Artificial Neural Networks(ANN) as one of modern technologies in the field of aArtificial Intelligence in the development of Managerial Accounting methods and increase their effectiveness in the costing Prediction.
Artificial Neural Networks (ANN) one of the most important Artificial Intelligence tools and play an important role in helping enterprises to achieve their goals and meet the challenges imposed on it. So Research aimed at the need to recognize the importance of the use of Artificial Neural Networks (ANN) in the improvement and development of Managerial Accounting in the Cost Prediction. And Research find that costing properly assist in the development of Managerial Accounting by assisting in the application of many of the modern methods of Managerial Accounting, including the possibility of applying the style of the target cost, and accurate identification of the causes of cost and thus the correct application of the system of activity based costing (ABC), and facilitate the value chain analysis, and can also take advantage of costing a private in the strategic planning of the product in the design phase, and also help estimate the costs to strengthen the competitive position of the business and increase its ability to develop new products.