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The Role of Integration Between The Target Costing and Resource Consumption Accounting Techniques in Reducing Costs and Supporting Competitive Advantage - Analytical Study of The Opinions of a Sample of Employees of The Babylon Cement Factory.
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Abstract

The purpose of this research is to develop a proposed framework for achieving the Integration of the Target Cost and Resource Consumption Accounting Techniques and to show the role they play in reducing products costs and supporting the competitive advantage to cope with contemporary changes. To achieve this goal, the researchers followed the analytical method using the statistical questionnaire as a means of collecting data from the research sample include accounting, administrative, technical, engineering staffs and others. The research sample consists of (56) individuals and for the purpose of conducting statistical analysis of the data and testing hypotheses, the statistical program (SPSS) was used.

The research hypotheses were tested and accepted after calculating a set of statistical measures such as arithmetic mean, standard deviation, variation coefficient and percentage weight, and this test was validated by using t-test for one sample. The test showed that the calculated value of (t) is greater than the Tabulated value of (t) at significance level (5%) and degree of freedom (55). The most important results reached during the statistical analysis were that the Integration of the Target Costing and Resource Consumption Accounting Techniques contributes to better results in reducing costs and analyzing the environment of economic unit internally and externally and determine requirement of customers by focusing on the needs of activities from the resources of the economic unit on which the products depend on to manage the cost and to achieve the satisfaction of customers and their desires currently and in the future, The most important recommendations were the need to integrate Resource Consumption Accounting Technique and other cost techniques, especially Target Costing Technique to rationalize resource management and planning and develop alternative product designs to increase the effectiveness of the application of the Target Costing.

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Publication Date
Thu Jan 31 2019
Journal Name
Journal Of The College Of Education For Women
Federated states of monks in the holy Quran (Study and analysis)
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Thank God also taught us that thanks . thank meets the blessings and rewards mazidk glory we have no knowledge except what you have taught you Alim hakim , not counted praise you as yourself praised and pray and to recognize the envoy mercy to the worlds , prophet Mohammed and his family and companions and guided to the day of judgment .
But after :
Aware of the interpretation of the most important science needed by Muslims because God Almighty sent down the Quraan to be a way of the life for Muslims is subject to a healing for what is in the breasts and it slaham and flaham and has spared the nation from crisisThe stats of the monks , like other verses talking about Christians and Jews and what they have invented in the religion o

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Publication Date
Tue Jun 14 2016
Journal Name
Al-academy
Expressive and aesthetic role of the scenes in the initiation speech the picture (Cinema Togravea)
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Construction is the opening of the important pillars of the construction of the film as a whole for this, we find that the first of any narrative of my film begin at the borders of this construction is the window that we look through the contents tale and puzzle narrative is of significance that degrade traveler when reservoirs expression later in reasoning and find justifications ills that came by those initiation, this initiation may be the window that lead us to the core, understanding the story through signals received to the recipient to sail because of the paths of pickling what is which is encoded, but this initiation may serve as keys that understanding the be puppies and signals that beset and surrounded to what He holds inevita

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Publication Date
Fri Jan 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
Technical analysis of the salary scale for public sector employees
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            The research discusses the mechanism for analyzing the salary scale in the public sector through an analysis of grades, their stages, occupants and their financial entitlements, and the extent to which the information obtained for their investment in strategic planning, conducting correction and treatment can be used. The salaries of the employees in them, whose number is (1117) employees, to be a field of research, as the salary structure in it for the year 2019 was analyzed by relying on a number of statistical tools in the analysis process, including the arithmetic circles, upper limits, minimum limits and percentage, and with

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Employment cost management tools in the fast-track method Of the constructionindustries for the purpose of rationalizing costs: An applied research in the Shatt al-Diwaniya transference project General Authority for projects of irrigation and reclamation
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The important factor in the success of construction projects is its ability to objective estimate of the cost of the project and adapt to the changes of the external environment, which is affected by a lot of elements and the requirements of the competitive environment. The faces of those projects are several problems in order to achieve particular goals. To overcome these difficulties has been the development of research in the last two decades and turn the focus on the role of the cost of project management, by providing information and assist management in planning and control of the budget among the main elements of the project, namely, (time-cost-quality),The research aims at the possibility of developing and implementing mechanisms

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Publication Date
Sun Jan 01 2023
Journal Name
International Journal Of Economics And Finance Studies
THE ROLE OF EXTERNAL INDEBTEDNESS OF THE ECONOMIC AND FINANCIAL DEVELOPMENT IN IRAQ
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The imperative of achieving financial stability has transcended national boundaries, necessitating heightened attention from both researchers and policymakers. Consequently, this article delves into an examination of the impact of government debt and public debt on financial development within the context of Iraq. The study employs monetary policy, interest rate, inflation, and population growth as control variables to prognosticate financial development. Utilizing data extracted from the World Development Indicators (WDI) spanning the period from 1995 to 2022, the study employs the dynamic autoregressive distributed lag (DARDL) approach to scrutinize the associations under investigation. The findings underscore a negative association betwe

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Scopus
Publication Date
Thu Jun 29 2017
Journal Name
College Of Islamic Sciences
Textual jurisprudence and jurisprudence of the science of the text: Linguistic study
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The modern textual study researched the textuality of the texts and specified for that seven well-known standards, relying in all of that on the main elements of the text (the speaker, the text, and the recipient). This study was to investigate the textuality of philology, and the jurisprudence of the science of the text.

 

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Publication Date
Tue Aug 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
Measure the level of banking performance in accordance with the e-marketing and total quality management requirements
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Acquires Find importance of the overall quality and e-marketing management have become important factors in evaluating the performance of banks, which are related to the life of the community intimately, so it is important that the banks applying comprehensive quality and e-marketing management requirements in order to maintain their performance and determine their level, as well as the manifest importance of research in part, practical linking the requirements of total quality management and banking performance on the one hand and between the e-marketing and performance banking on the other hand, through the provision of scientific bases that can be based on the banks in question, as it kicks off the research problem in that mos

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Publication Date
Tue Jun 30 2015
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
Study the distribution of Fungi and Bacteria in AL- Yusifia River– South of Baghdad City.: Study the distribution of Fungi and Bacteria in AL- Yusifia River– South of Baghdad City.
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Al-Yusifia river was assessed at three sampling stations with study period from Autumn 2010 to the end of Summer 2011. The present investigation was carried out on diversity of fungi and bacteria from Al-Yusifia river, Baghdad city. During the study, a total of 12 fungal genus and 6 bacterial genus were isolated during the year seasons. The dominant fungus at the three stations were Penicillium sp., then Rhizopus and Trichophyton   megninii while the dominant bacteria was Escherichia coli and Klebsiella sp.

            The higher

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Publication Date
Wed Jun 30 2021
Journal Name
College Of Islamic Sciences
العربية Atheism A study in the most important foundations of atheism, and the most prominent suspicions of its advocates: دراسة في أهمّ مرتكزاته، وأبرز شبهات دُعاته
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Atheism is one of the most dangerous absurd doctrines that have swept the world in the modern era. Its strength lies in the bodies that stand behind it and adopt its ideologies which are accompanied by the tremendous media momentum of the theses of its supporters based on scientific and non-scientific levels. And since the denial of the existence of the Creator is the main focus and central point which the atheists based their view towards the universe, life and man, this humble research came to discuss the claim of the existence of the world by pure chance, and try to explain this scientifically through the theory of natural selection and survival of the fittest developed by the English biologist Charles Darwin. The resea

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Publication Date
Mon Sep 30 2002
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Modeling of a Sulfonation Reactor in a Detergent Factory
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