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 research aims at the following:
- Identifying the level of internal quantity efficiency in Medical colleges, University of Baghdad by determining the level of productivity for one group for the total batch according to sex variable (males and females). Procedures of the study
The researcher used the descriptive and analytical method has been used by following them up enhanced by flow indicators of students for one session depending on special statistical data analyss .
The results are as follows:
- The Faculty of Medicine were higher productivity scholarships for one year and two years of schooling, as well as the highest in the efficiency of the Faculty o
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The problem of research on the study of political debate programs in the Iraqi satellite channels, in the "People decide" program by Afaq channel and " electoral competition " by Fallujah channel), and its importance for the community and researchers in the scientific field, as new programs to enter the Iraqi media after we have been the world media a lot in this area at the academic and practical levels (The field), and seeks to find out what the technical construction of the programs of political debates in Iraqi satellite channels and methods of construction and methods of employment used by the technical elements in the presentation of the programs and The study adopted the surve |
This research aims to study the performance of operations to provide nursing services, which included dimensions (quality, timeliness, leadership skills, behavioral manifestations, relationships with others, problem-solving and decision-making, job performance) and its effects in nursing performance. The research to prove the value of the performance of service delivery processes dimensions by nursing staffs working in Iraqi hospitals, nursing and measuring performance. To find out the nature of nursing services, and a comparison between hospitals to measure the extent of the application dimensional among themselves, and that by relying on the dimensions of a global study, which was measu
... Show MoreIn the light of what is witnessing in the advertising arena of new ways and methods in delivering advertising message to consumers by finding new outlets to communicate with them especially through social networking sites, which became the first choice of advertising companies in order to spread its goods and services. These companies now are relying gradually on celebrities to appear with their products and goods to drive the audience's attention towards them. The thesis aims to find out the attitudes of young people towards the the advertisements that show famous celebrities on social networking sites. The researcher used survey method which aims to record, analyze and interpret the phenomenon after collecting the necessa
... Show MoreThe Study addressed the effectiveness of dialogic communication in online public relations with an audience of higher education institutions in the United Arab Emirates. The study aimed to know about the interest extent of higher education institutions through their websites with the elements of dialogic communication in online public relations to communicate with their audience. The researcher used survey methodology and content Analysis tool as an essential tool for collecting information. Some of the important results of the study are: The websites of higher education institutions in terms of indicators of ease of use; the main links on the websites are clearly available on the opening page, there is a map on the websites, reduce depe
... Show MoreIn this paper all possible regressions procedure as well as stepwise regression procedure were applied to select the best regression equation that explain the effect of human capital represented by different levels of human cadres on the productivity of the processing industries sector in Iraq by employing the data of a time series consisting of 21 years period. The statistical program SPSS was used to perform the required calculations.
The study aims to test the relationship of work pressure to its dimensions (role conflict, ambiguity of role, workload and nature of work) as an independent variable and its effect on organizational alienation by its dimensions (disability, lack of power, indifference, animosity, social isolation and self-alienation) (Restraint and confidence in negation, initiative, adaptation and living conscience) as a mediator variable, in some faculties of Baghdad University of Science (Medicine and Engineering) and Humanity (Education and Literature). The data was collected on the practical side, which was applied randomly (306) of the teachers and teachers of the colleges (56) items, which included the main research variables
... Show MoreThe research synthesis variables of competitive advantage and the mechanism achieved by focusing on knowledge abilities and strategic of the administrative leadership, and governments and the developed countries took the racing frantically and my destiny to invest more money and resources to development of wealth and human knowledge is so choice investment winner always and who Aaikhyee never, because God Almighty give humans the abilities of all other creatures and that these abilities varying from person to person, there is the problem of search provoking questions about the essence of what it's about research and both sides theoretical and field, the objective of this research
... Show MoreAtenolol was used with ammonium molybdate to prove the efficiency, reliability and repeatability of the long distance chasing photometer (NAG-ADF-300-2) using continuous flow injection analysis. The method is based on reaction between atenolol and ammonium molybdate in an aqueous medium to obtain a dark brown precipitate. Optimum parameters was studied to increase the sensitivity for developed method. A linear range for calibration graph was 0.1-3.5 mmol/L for cell A and 0.3-3.5 mmol/L for cell B, and LOD 133.1680 ng/100 µL and 532.6720 ng/100 µL for cell A and cell B respectively with correlation coefficient (r) 0.9910 for cell A and 0.9901 for cell B, RSD% was lower than 1%, (n=8) for the determination of ate
... Show MoreThe research aims to derive the efficient industrial plans for Al – shaheed public company under risk by using Target MOTAD as a linear alternative model for the quadratic programming models.
The results showed that there had been a sort of (trade- off) between risk and the expected gross margins. And if the studied company strives to get high gross margin, it should tolerate risk and vice versa. So the management of Al- Shaheed Company to be invited to apply the suitable procedures in the production process, in order to get efficient plans that improves it's performance .