This research dealt with the process of reducing costs through some strategic methods of management accounting targeted cost analysis unassembled and Alkeisen, where he focused this research through his theory on a review of some administrative accounting strategic technologies, while the second practical side through the application of targeted cost analysis unassembled and Alkeisen, acquired Search importance of focusing on the decisions to cut costs, through the use of some administrative accounting strategic methods and this we can unassembled analysis, continuous improvement, and the cost of quality) when applied quality, "in light of this has been reached to a set of conclusions that the most important of the company's reliance on traditional methods of calculating the cost of products and hence the lack of a causal relationship between the bases used in distribution centers and cost caused in cost occurs, and the most important recommendations the need to adopt economic units on modern management techniques to improve Production processes because of its large andprominent role in promoting the competitiveness of these units in the face of the currentenvironment accelerated change and reflected from the achievement of the objectives of the unit in the survival, growth and continue to offer low prices and high quality products.
The aim of the study is to examine the challenges of financing small and medium enterprises in Iraq and subsequently to proffer solutions to mitigate problems. These solutions are achieved by focusing on the role of accounting information on the financial projects in for example, hotel construction, and by providing the necessary accounting information for the concerned parties to finance these projects. In order to highlight the challenges associated with the funding of small and medium enterprises and the role of accounting information in reducing those challenges, a questionnaire was prepared. As the government authorities are the ones responsible for the accomplishment of these projects, a questionnaire form was distributed in the proje
... Show MoreWhen scheduling rules become incapable to tackle the presence of a variety of unexpected disruptions frequently occurred in manufacturing systems, it is necessary to develop a reactive schedule which can absorb the effects of such disruptions. Such responding requires efficient strategies, policies, and methods to controlling production & maintaining high shop performance. This can be achieved through rescheduling task which defined as an essential operating function to efficiently tackle and response to uncertainties and unexpected events. The framework proposed in this study consists of rescheduling approaches, strategies, policies, and techniques, which represents a guideline for most manufacturing companies operatin
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The methods of the Principal Components and Partial Least Squares can be regard very important methods in the regression analysis, whe
... Show MoreThis study is descriptive and theory of Dawn syndrome as the problem of research lies in the need to identify the identification of the causes of Dawn syndrome and its symptoms and methods of dealing with it, which has become a problem that needs treatment, especially after the numbers have become high in Iraq, which has not yet taken the necessary importance for treatment and care.
The objectives of the research were summarized in the identification of the most important causes of Dawn syndrome and its symptoms and diagnosis and ways or methods of dealing with people with Dawn syndrome in order to develop therapeutic plans for him.
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In the present work usedNd:YAG laser systems of different output characteristic were employed to study the drilling process of material used in scientific and industrial fields. This material include Manganese hard steel. Our study went into the affecting parameters in drilling of Manganese hard steel by laser. Drilling process is achieved through material absorption of part of the incident laser beam. It is the resultant of interfering both, laser beam and material properties and the focusing conditions of the beam. The results as shown that the increase in the laser pulse energy over the used level has raised the hole diameter, depth and increased the hole taper. In addition to that a hole taper was affected by the laser energy, the fo
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