This study has contributed to identify convenience of the land Usifiya of Mahmudiya district baghdad province for the cultivation of sensitive and salt resisting crops and growing pasture .The nine pedons (tracks) of the study have spread over three transects to cover the whole area the north, middle and south .
Depending on Visual Space tupe (TM) for 2007 which is super classified, samples are distributed on all classes of land cover
It is detected the presence of nine series soils namely
MM5- MW96- DM 115 for 1st transect
MF12- DM46 - DM96 for 2nd transect
DM56- DF56 - MW5 for 3rd transect
Soils are classified to the level of sub great group according to (soil Survey Staff) to :
*Typic Torri Fluvents , Typic Haplosalds
Some properties of soil including chemical are choosen, which determine the degree and the optimal convenience of the land, using the method of standard beating (Sys 1980) These are soil texture clalcium carbonate Gypsum , salinity drainage state Exchangable sodium Ration, soil depth, horizon development and weathering index.
Results show that by application of the equation there are five varieties suitable for cultivation for each kind of crops :-
A. For sensitive crops :-
very suitable S1 : it include series DW96 with11.1%, suitable S2 : series MW5 & DM56 with 22.2 % medium suitable S3: series DM115 – MM5 – DM96 with 33.3 %
Less suitable S4 : series DM46 with 11.1 %, insuitabhe N : series DF56 with 11.1%
B. for resisting crops :
Very suitable S1 : it includes series DW96 _ MW5 _ DM56 with 33.3 %
Suitable S2 : series DM115 _ MM5 _ DM96 with 33.3%
Medium suitable S3 : series DM46 with 11.1 %
Less suitable S4 : series DF12 with 11.1%
Insuitable N : series DF56 with 11.1 %
c)for grain for Dqsture :
very suitable S1 : it include series DM56_ MW5 _ MM5 with 33.3%
suitable S2 : series DM96 _ DM96 _ DM115 with 33.3 %
medium suitable S3 : series DM46 with 11.1 %
less suitable S4 : series MF12 with 11.1 %
insuitable N: it include series DF56 with 11.1 %
The area of each class of suitable varieties of different crops has been specified using the program Arc GiS10.2 with the help of geostat istics Analysis .
The area of different types are :-
Sensitive crops, S1: 16.79 km2 , S2: 89.15 km2 , S3: 248.3 km2 , S4 : 37.18 km2 , N : 18.00km2 . Salt – resisting crops , S1: 180.14 km2 , S2: 182.82 km2 , S3:28.29 km2, S4: 11.19km2 , N:6.91 km2 . grain for pastuer , S1: 224.59km2 , S2 : 127.77 km2 , S3:38.77 km2 , S4 : 12.44km2 , N : 5.88 km2 .
The performance measures and traditional methods used in management accounting is no longer able to provide convenient to evaluate the performance of economic units in the modern manufacturing environment information، and so this information is more important and feasibility must be Mistohat of all the company's activities and functions، and it is a problem Find the inadequacy of information management accounting that contribute to meet the needs of the upper levels of management to cope with the problems resulting from the increased size and complexity of the business، and lack of management accounting information and methods used in the performance evaluation، which reflected negatively on the value chain activities and then on the
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