تواجه الوحدات الاقتصادية في العراق منافسة قوية بسبب مشكلات خاصة بإرتفاع الاسعار وارتفاع تكاليف الانتاج وضعف الاهتمام بدراسة السوق وغيرها من المشاكل ، فضلاً عن استخدام نظام التكاليف التقليدي الذي لا يوفر معلومات ملائمة لقرارات التسعير الامر الذي يتطلب دراسة وتحليل تلك المشكلات ومعالجتها بالاعتماد على تقنيات حديثة بما يمكنها من المنافسة ولهذا جاء هذا البحث والذي يعتبر من المداخل الحديثة لتخفيض التكاليف ومن ثم زيادة القدرة والاستمرارية على المنافسة في السوق . حيث تمثلت مشكلة البحث في التعرف على اوجه القصور في استخدام النظام التقليدي المتبع في الشركة عينة البحث مما ادى الى ضعف التحكم في التكاليف ، ويهدف البحث الى بيان المرتكزات الاساسية والمعرفية لتقنية التكلفة المستهدفة ونظام التكاليف على اساس الانشطة الموجه بالوقت مع بيان دورهما في تخفيض التكاليف ، واستند البحث الى فرضية مفادها ( تسهم تقنية التكلفة المستهدفة ونظام التكلفة على اساس الانشطة الموجه بالوقت في تخفيض التكاليف ) ، وان ابرز ما توصل اليه البحث ان اعتماد نظام التكاليف على اساس الانشطة الموجه بالوقت يؤدي الى توزيع اكثر عدالة للتكاليف الصناعية غير المباشرة من خلال تحديد تكاليف الانشطة وتوزيع تكاليف هذه الانشطة بشكل اكثر عدالة وتنظيمها على الانشطة بالشكل الذي يؤدي الى تخفيض التكاليف ويقلل الهدر بالموارد فضلاً عن ضرورة تبني الشركات الصناعية العراقية للانظمة التي تنظم توزيع التكاليف على الانشطة بما يحقق الدقة في تحديد تكلفة الوحدة الواحدة ، وبالتالي مساعدة الادارة على التخطيط والرقابة واتخاذ القرارات . وتوصي الباحثتان بضرورة استخدام وتطبيق تقنية التكلفة المستهدفة ونظام التكاليف على اساس الانشطة الموجه بالوقت في الشركة عينة البحث وضرورة تدريب العاملين في الشركة واعداد الدورات التدريبية وضرورة معالجة المعوقات التي تحول دون وجود نظام تكاليف فعال .
The Iraqi non profit governmental units are facing great financing challenges in providing the money required for reconstructing the damages occurred after 9th of April 2003.
Related to that, This research, which is contained of studying the self – financing experiment in non profit governmental units which is considered one of the financing alternatives that contribute in providing the required money to meet the shortage of central finance; and creating the economic exploitation for the resources and possibilities achieved by the non profit governmental units themselves for the purpose of employ them in reconstruction and to reduce the burden on the public budget which is responsible of fin
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The aim of the research to define the concept of moral intelligence and its dimensions and its relationship to some personal characteristics with the internal auditors and identify the importance of the employment of moral intelligence dimensions of (empathy, conscience, self- control, respect, kindness, tolerance, fairness) in the internal audit and the extent of support for the performance of the internal audit process in light of these dimensions. And that by answering the following question : Is there a role for moral intelligence of internal auditors in support the performance of internal audit process ? How are employ these dimensions i
... Show MoreThe study aimed at identifying the role of the Faculty of Education in the community service in light of vision of the Kingdom 2030 from the faculty members’ point of view at the University of Jeddah. The study used a descriptive method through a questionnaire administered to a sample of the faculty members.It concluded that the role of the College in serving the community is the development of the right habits in the family and the importance of establishing bridges of cooperation between the Faculty of Education and the surrounding environment and teaching special education teachers how to apply some methods of measurement to determine the needs of students with disabilities. The results also pointed out that there are no statistical
... Show MoreDespite the great economic and commercial importance given to real estate by virtue of its view of the landscape or public roads, US courts have differed in their position on compensation for damages resulting from blocking that view or vision by public projects. Some courts compensated for such damages, other courts approved such compensation. Hence, this research came to shed light on the extent of the possibility of compensation for blocking the view or vision as a result of public projects, and the research has supported us with many judicial decisions.
The increasing Global Competitive and the continuous improvement in information technology has led the way to the development of the modern systems and using modern techniques. One of these techniques is benchmarking style and Total Quality Management all of them are used to improve the production process and target rid from the losts on the other side.
The Benchmarking style has become a very important for all the industrial systems and the serving systems as well. And an instrument to improve their performance specially those which are suffering from the highness of the costs or waste in time on the other side.
This study aims to depend on virtual Benchmarking style in the eval
... Show MoreThe research discusses the public relations services, registration, and academic advising at Petra University for the years 2013-2014. Using a field study and surveying Petra University students to be informed about the services and to cover the tiny details that have to do with public relations role in the university as a specialized department interested in serving public and gaining their trust in terms of what is legal and possible to build and enhance the university reputation. And gain mutual trust between the university and its publics.
The public relations is consi
The deficiency in the nurse staff in the health organizations consider an important problem that must be studied and solved basically , not only because it affect on the health organization and it's strategic goals , but also it affect the human being and it's health which can't be substituted with anything or delayed in it's treatment ,This research aims to necessary for health organizations to strategically help in maintaining the nurse staff and to keep that in it's strategic orientation and it's mission , moreover , the health organizations must study the reality of the nurse in the health organizations and know the causes beyond leaving the nurse staff the nurse job , and then remove
... Show MoreThe different crises and financial collapses place in many companies, particularly in developed countries as a result of administrative and financial corruption return aspects of the task to the role of the company and the external auditor, both in their emphasis on honesty and fairness of financial statements and the Provisions of accounting information and on the contrary to the truth, you may have to the loss of the rights of stakeholders, particularly existing investors, and the loss of confidence of prospective investors in the accounting information contained in the financial statements of these companies, which led to a crisis of confidence and credibility in the profession of accounting and auditing where the wonder of ma
... Show Moreيختلف دور العلاقات العامة (PR) وأهميتها من مجتمع إلى آخر، تبعاً لاختلاف ثقافات هذه المجتمعات عموماً, ولاختلاف القيم الأخلاقية المعمول بها من ممارسيها في منظمات هذه المجتمعات, فالعلاقات العامة في المجتمعات المتقدمة وبعض الدول النامية قد خطت خطوات جبارة ووصلت إلى مرحلة المساهمة في التخطيط الاستراتيجي وعملية اتخاذ القرار, في إطار التزام إداراتها بقيم ومعايير أخلاقية محددة لممارسيها, وبالمقابل نجد أن تطبيقها في
... Show MoreRole of public relations (PR) and from one community to another, depending on the different cultures of these societies in General, and different ethical values established by their practitioners in these communities organizations , public relations in developed societies, and in some developing countries have taken great strides to contribute to the strategic planning and decision-making, in the framework of their commitment to the values and ethical standards for practitioners, In contrast, we find that applied in Iraq still skips phase coordinate with different communication means with the aim of advertising and publicity for the organization. As a result of the limited recognition of the strategic and vital
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