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 .
As a result of the entry of multinationals companies in Iraq for investing in the joint projects through conducting agreements and contracts for work on important and strategic projects to get the necessary funds and various experiences which characterize the foreign participant sides that Iraq currently needs them and because of the non-applying the accounting processing stipulated in the unified accounting system in addition to the absence of a local accounting bases as well as the default of the participant contracts on indicating the accounting methods about those projects which are considered one of the bases that enables auditors in the public sector to depend on it, thus the research paper deals with studying an
... Show MoreApplications of quantitative methods, which had been explicit attention during previous period (the last two centuries) is the method of application sales man or traveling salesman method. According to this interest by the actual need for a lot of the production sectors and companies that distribute their products, whether locally made or the imported for customers or other industry sectors where most of the productive sectors and companies distributed always aspired to (increase profits, imports, the production quantity, quantity of exports. etc. ...) this is the part of the other hand, want to behave during the process of distribution routes that achieve the best or the least or most appropriate.
... Show MoreLand Transport regards a main element in the In Fra – structure of the national economy where distance and time shortness, open new opportunities of work, develop the different regions and rise the standard of living….
It is necessary to emphasize that the circumastances surrounding Iraq such as wars, economic sanctions, blockade occupation effected negatively upon economic Indicators of land Transportion including Value of output Value added contraction of Investment allocation and Investment expend tuer and the period of implementation and fulfillment of the projects of Land Transport to be ready to offer their service in underdeveloped country Like Iraq aiming to satisfy Fast and acomprehensi
... Show MoreThis research is aiming to find the effective role of the personality characteristics of the Leader in business organization entrepreneurship by studying the effect of the special dimensions of personality characteristics (neuroticism, extraversion, openness, Agreeableness, and conscientiousness) on business organizations entrepreneurship dimensions representing in the two main dimensions (entrepreneurship direction and strategic entrepreneurship) across field study was conducted in thirteen private colleges in Baghdad.
The problem of the research relies in asking the question, is there an effect for Leader personality characteristics on business organizations entrepreneurship. and statistical methods hav
... Show Moreيهدف البحث الى قياس مستوى ارتباط وتأثير القدرات المعرفية الدينامية في تنافسية الاعمال، وتكونت العينة من (155) فردا في اربعة مصانع للالبان في بغداد وهي (ابو غريب، والزراعة، والحلال، وعيون الرافدين) اذ تمثل مجتمع البحث من اصحاب المصانع، والمديرين والعاملين في السيطرة النوعية والبحث والتطوير والمهندسين والفنيين والعاملين ذوي الخبرة في صناعة الالبان. وجرى تحليل البيانات واختبار الفرضيات باستخدام الادوات الإحصا
... Show MoreThis study attempts to highlights on the evaluation of performance efficiency for Investments in both National & Iraqi Insurance companies for the years 2001-2010 and their importance on those companies and the economy of the country in order to find out the investment areas and to compare between investment activity and its revenues as well as to compare performance of both companies in investment field.
The study was based on annual reports and balance sheets of both companies. In many chapters, this study dealt with theoretical and practical aspects of the investments and its revenues. Key hypothesis was based on this study, including four parts of Sub hypotheses about (statistical effective relationship between the
... Show MoreThe production companies in the Iraqi industry environment facing many of the problems related to the management of inventory and control In particular in determining the quantities inventory that should be hold it. Because these companies adoption on personal experience and some simple mathematical methods which lead to the identification of inappropriate quantities of inventory.
This research aims to identify the economic quantity of production and purchase for the Pepsi can 330ml and essential components in Baghdad soft drinks Company in an environment dominated by cases of non ensure and High fluctuating as a result of fluctuating demand volumes and costs ass
... Show MoreQuality function deployment tool is trying to improve health services through this study that will be applied in health sector environment , and be based on applying quality function deployment tool (QFD) TO preferable evaluation of main patients requirements in order to determine the technical requirements that need most attention across improving and developing health services .
Main requirements are determined to patients lying in the hospital (under research) which is (educational Baghdad \ medicine city office) in Baghdad, and other technical requirements through pers
... Show MoreConstruction projects need methods and techniques to ensure the level of quality and commensurate with the level required and documented in the project contract. The quality of the project is affected by the quality of the inputs and accompanying procedures in the construction of the project.
Al-Rumaitha residential project found that the quality of the concrete for the ceilings in the research sample (the roof of the third floor of buildings A25 and A26) and (roof of the second floor of buildings A27, A28, A29, A30, A31, A32 and A33) and roof of buildings A15 and A16 A19)) is not the required quality level.
The idea of the research came after the need to improve the performance o
... Show MoreThis research deals with the study of the relationship between the success factors as the independent variable and product strategies as the dependent variable , has reacted to these variables to form the frame , which is the research which centered research problem about the extent to which industrial companies the vision and knowledge of Muslim women survive and develop in the business market , which can be expressed about the extent of awareness of corporate success factors and the use of product strategies and what the relationship between the factors and strategies , while expressing the importance of research to make the focus on the product occupies a paramount importance in the industrial sector companies in relation to t
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