Flexible budgeting role in expenditure planning and control In industrial establishments

يحيى علي حمادي

doi:10.33095/jeas.v18i66.1086

Details

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

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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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Naser

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Controls Scanning on the slippers a study fiqhiat Comparison

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Mon Sep 01 2008

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Wed May 01 2024

Journal Name

Journal Of Physics: Conference Series

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

Radiation

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Zero critical temperature

properties of Superconducting and XRD

Rafah

Hind

Marwah

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Publication Date

Sat Jun 28 2025

Journal Name

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The effect of using the strategy Learning by playing for some skills handball patting According to the curriculum for female students Second stage, College of Physical Education and Sports Sciences, University of Baghdad

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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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Publication Date

Mon Aug 01 2022

Journal Name

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conflict

nightmare

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The struggle between two identities is a crucial subject everywhere. Some people travel abroad in quest of a new identity after struggling at home. People migrate and embrace a new identity for different reasons. They find themselves in a state of internal conflict as they navigate the tension between their newly adopted identities and their old ones. The individual is haunted and overwhelmed by their previous experiences. This research explores the universality of the subject matter by examining the motivations underlying the adoption of a new identity in a distinct geographical and temporal context. This paper examines the literary works of Kincaid's Lucy (1990) and Blasim's "The Nightmares of Carlos Fuentes" (2014). Kincaid’s pro

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