Flexible budgeting role in expenditure planning and control In industrial establishments

يحيى علي حمادي

doi:10.33095/jeas.v18i66.1086

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Publication Date

Fri Jun 01 2012

Journal Name

Journal Of Economics And Administrative Sciences

Volume

18

Issue Number

66

DOI

10.33095/jeas.v18i66.1086

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Flexible budgeting role in expenditure planning and control In industrial establishments

تعريف الموازنات

أنواع الموازنات

الموازنة المرنة

تحديد المدى الملائم

التكاليف الثابتة

التكاليف المتغيرة

التكاليف المختلطة

التكاليف المتدرجة

معدلات تحميل التكاليف الصناعية غير المباشرة حسب الأقسام

التكاليف على أساس الأنشطة

انحراف إنفاق

انحراف طاقة

انحراف إنفاق

انحراف الحجم

:Budgets Definition

Budget type

Flexible Budget

Relevant Range

Fixed Coast

Variable Cost

Mixed CostStep Cost

Deartment Overhead Rater

Activity Band Coasting

Speding Variance

Efficiency Variance

Budget Variances

Volume Variance

يحيى علي حمادي

...Show More Authors

The Study aims to show the role of Flexible Budget in planning and control The Factory over head.

The study consists four reaserchs the First introduction for the role of Budget in planning and control The second definition Flexible Badget the Third Factory overhed cost variances Analysis The four conclusions and recommendations.

The factory overhead cost represents great ratio from product cost so the management must planning and control on cost Through the year by the Budget of factory over head in the beginning of the year and determind overhead rater.

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Journal Name

Baghdad Science Journal

Synthesis and characterization Studies of Metal Complexes with Schiff base derived from 4-[5-(2-hydoxy-phenyl)-[1,3,4-oxadiazol-2-ylimino methyl]-1,5-dimethyl-2-phenyl-1,2-dihydro-pyrazol-3-one

"Schiff base

Microwave synthesis

Oxadiazol

Ultrasonic"

Naser

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Wasn Abdulrazzar

Abbas Ali Salih

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New metal complexes of the ligand 4-[5-(2-hydoxy-phenyl)-[1,3,4- oxadiazol -2-ylimino methyl]-1,5-dimethyl-2-phenyl-1,2-dihydro-pyrazol-3-one (L) with the metal ions Co(II), Ni(II), Cu(II) and Zn(II) were prepared in alcoholic medium. The Schiff base was synthesized through condensate of [4-antipyrincarboxaldehyde] with[2-amino-5-(2-hydroxy-phenyl-1,3,4- oxadiazol] in alcoholic medium . Two tetradentate Schiff base ligand were used for complexation upon two metal ions of Co2+, Ni2+, Cu2+ and Zn2+ as dineucler formula M2L2.4H2O. The metal complexes were characterized by FTIR Spectroscopy, electronic Spectroscopy, elemental analysis, magnetic susceptidbility measurements, and also the ligand was characterized by 1H-NMR spectra, and m

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Sun Mar 06 2022

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The exposure of the elderly to the news of the Corona pandemic TV and its reflection on their behavior: A survey study of a sample of the public of Baghdad governorate

exposure

elderly

Corona TV pandemic news

behavioral reflection

Walaa

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A Survey Study Of A Sample Of The Public Of Baghdad Governorate

The current study aimed to identify the most prominent psychological and behavioral repercussions of the exposure of the elderly to the news of the Corona pandemic and to determine the mechanisms of their exposure. On an intended sample on both sides of (Al-Karkh and Al-Rasafa) and the simple random sample was adopted to choose the place of distribution of the questionnaire and the intentional sample.

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Tue Nov 02 2021

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Removal of copper from a simulated wastewater by electromembrane extraction technique using a novel electrolytic cell provided with a flat polypropylene membrane infused with 1-octanol and DEHP as a carrier

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*تحديد القيم الشاذة باستخدام الطرق الاستكشافية ومقارنتها مع الطرق المعلمية

محمود مهدي

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2-The study showed that the box plot method was the best method used in determining

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Thu Apr 01 2021

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Modeling and analysis of an <mml:math xmlns:mml="http://www.w3.org/1998/Math/MathML" altimg="si7.svg"><mml:mrow><mml:mi>S</mml:mi><mml:msub><mml:mi>I</mml:mi><mml:mn>1</mml:mn></mml:msub><mml:msub><mml:mi>I</mml:mi><mml:mn>2</mml:mn></mml:msub><mml:mi>R</mml:mi></mml:mrow></mml:math> epidemic model with nonlinear incidence and general recovery functions of <mml:math xmlns:mml="http://www.w3.org/1998/Math/MathML" altimg="si8.svg"><mml:msub><mml:mi>I</mml:mi><mml:mn>1</mml:mn></mml:msub></mml:math>

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التدقيق المشترك

الاتجاه نحو التدقيق المشترك

جودة التقارير المالية.

Joint Audit

the trend toward Joint Audit

Financial Reports Quality

اسكندر محمود

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This study aimed at identifying the trend to applying the Joint Audit as an approach to improve the financial reports quality with all their characteristics (Relevance, Reliability, Comparability, Consistency), as well as enclose the difficulties that faced the auditors in the Gaza Strip in implementing the Joint Audit. In order to achieve the study aims, a measure was used to identify the trend to apply the Joint Audit and it was distributed to the study sample which is consisting of (119) individuals and retrieved thereof (99) valid for analysis, approximately (83.2%), (69) of them are Auditors, (30) financial managers and accountants. The researcher used the analytical descriptive method, and after analyzing the results, the s

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Scanning on the slippers

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The subject of this research is an important topic, which is frequently repeated, and people need to know its wisdom, and has made it in front and the preface and three detectives, showed through discussion the meaning of the survey on the socks, its wisdom, its rules and conditions, and the duration of the survey on it, spoiled and reasoned and compared to the doctrinal doctrines, And the most correct statement of words I have concluded with a number of things, as follows:

The need to ensure that the slippers are clean, visible and inwa

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Publication Date

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Journal Name

Journal Of Physics: Conference Series

Analyze the Structure and Electrical Properties of PbBr2 Ca1.9Sb0.1Cu3O8+ δ Superconducting Gamma Irradiation

Radiation

Gamma

Zero critical temperature

properties of Superconducting and XRD

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Publication Date

Sat Sep 01 2018

Journal Name

Polyhedron

Novel dichloro (bis {2-[1-(4-methylphenyl)-1H-1, 2, 3-triazol-4-yl-κN3] pyridine-κN}) metal (II) coordination compounds of seven transition metals (Mn, Fe, Co, Ni, Cu, Zn and Cd)

The 1

3-dipolar cycloaddition “click” reaction between an azide and an alkyne to give a 1

2

3-triazole was reported by Huisgen in 1961 [1]. In 2002 the Copper(I)-catalyzed Azide-Alkyne Cycloaddition (CuAAC) to prepare a 1

2

3-triazole was reported [2]

[3]. The existence of relatively basic nitrogen atoms in the 1

2

3-triazole rings

and the possibility of introducing additional donor groups in the substituents (Fig. 1)

made the CuAAC “click” reaction an attractive method to prepare differently substituted 1

2

3-triazoles. These compounds have been used as ligands to coordinate to various metal ions that display a range of applications such as in electrochemical and photochemical studies

in supramolecular chemistry

magnetism

metal-ion sensing and catalysis [4]. The reasons for the success of the “click” reaction

is that it is easy to carry out and is widely applicable. It is not affected by a variety of functional groups

and can be carried out with a variety of Cu(I) catalysts and solvents

including aqueous conditions. The Cu(I) catalysts overcome the high activation energy barrier of the non-catalyzed Huisgen reaction by changing the mechanism of the reaction. A large variety of copper catalysts can be used for the CuAAC reaction

on condition that the maximum concentration of Cu(I) species is generated during the reaction. The pre-catalyst can be a Cu(II) salt (usually CuSO4) together with a reducing agent (often sodium ascorbate) or a Cu(I) compound in the presence of a base or amine ligand and a reducing agent to prevent oxidation to Cu(II). Some strong oxidising cupric salts or complexes such as Cu(OAc)2 also work. The solvent is very flexible from organic to aqueous

with the most commonly used combination water + an alcohol (t-BuOH

MeOH or EtOH). The key role of the solvent or solvent mixture is to solubilize the substrates and Cu(I) catalyst in order to ensure rapid reactions. Such aqueous conditions are very useful for biochemical conjugations

as well as for organic syntheses. We recently reported on the synthesis of a series of differently substituted 1

2

3-triazole chromophores

the substituted 2-(1-phenyl-1H-1

2

3-triazol-4-yl)pyridine ligands [5]

see Fig. 2 middle

with substituents R = H (L1)

CH3 (L2)

OCH3 (L3)

COOH

F

Cl

CN

CF3

O(CH2)3CH3 and N(CH3)2. These versatile ligands were found to coordinate to various first row transition metals

such as manganese

cobalt and nickel [6]. Here we extend the series to include more first row transition metal(II) coordination compounds

iron

copper and zinc

as well as a second row transition metal(II) coordination compound

cadmium

containing the 2-(1-(4-methyl-phenyl)-1H-1

2

3-triazol-1-yl)pyridine chromophore (Fig. 2 right with R = CH3). This series of seven novel coordination compounds is the first series of pyridyl-triazole based transition metal coordination compounds where seven different transition metals are coordinated to the same 1

2

3-triazole chromophore

namely 2-(1-(4-methyl-phenyl)-1H-1

2

3-triazol-1-yl)pyridine.

Kinaan M

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