الفهرس 
IntroductionOnly 14 pages are availabe for public view
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Abstract
Egypt is the home of the only fully vertically integrated textile industry in Middle East , This sector plays an important role in Egypt economy as it represents 27% of total manufactured production in Egypt ranking , the second after food industry and it rank the first in terms of value . While from a social point of view it is the largest employer in the economy as there are 25% of total Egypt labor force work in textile industry. The major concerns of most spinning mills can be summarized as ”how to satisfy customers by keeping the quality at lowest manufacturing costs. Innovation is one of the most important topics as it’s a trend in business these days. More and more, companies are coming out with new products and services designed to amaze their customers and introduce new products that suit their requirements. Cost accounting is a system of determining the costs of products or services. It has primarily developed to meet the needs of management. It provides detailed cost information to various levels of management for efficient performance of their functions. Financial accounting provides information about profit, loss, cost of the collective activities of the business as a whole. The cost is composed of different elements, saw material, labor (salaries) , machines (depreciation rate and spare parts), power consumption, management, marketing and capital cost. Another classification of cost items is divided them to three elements, raw material, labor and expenses. The term (expenses) is also commonly used to describe all costs other than materials and labors. In this regard, one can also classify expenses into direct and indirect expenses. Egyptian cotton has a unique position of producing prized Extra ”long —staple” cotton as it is known of its superior quality & high spin-ability, so it should be used for producing high quality yarns.. Sustainable activities should be taken for keeping the position of Egyptian cotton and increasing the cotton acreage in Egypt. Cotton price fluctuates substantially from crop to crop, so it is very important to take the decision at the suitable time to purchase cotton. The textile industry has one of the most complicated industrial chains; hence, machinery cost is an important part of the total cost of any textile product. It forms about 7% — 11% of the total cost. The reduction in the value of machines due to normal usage, wear and tear, new technology and unfavorable market conditions is called depreciation rate. Four spinning compaines were selected based on the avaliability of their financal (private & public ) sector. The list of selected companies is shown in table(5-1). Various counts of yarn (coarse & fine) are various types (ply & single ) yarns are taken as examples to study the variation in raw material share ton total cost of any yarn and discuss causes of this variation. Innovation management must use some tools that are needed to analysis the situation of the company and help to achieve the aimed goals. There are many types of this tools, but the most known of them will be used like SWOT analysis, business model and Decision Simulation Model to analysis data of four companied studied.