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Using Tools Lean Accounting to Reduce the Costing: An Applied Research in General Company for Electric Industry
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The developments accelerated in technology and rapid changes in the environment and increase numbers industrial countries and different desires and requirements of customers, lead to be produced in large quantities is not feasible due to changes listed above as well as the need to product variety and change in tastes and desires of consumers, all above led not to enable companies to discharge their products in the case of mass production and created the need to devise ways and new methods fit with the current situation, and accounting point no longer the traditional accounting systems able to meet the requirements needed by the companies to make decisions and know where waste and loss of resources resulting to invent new style away from the conventional methods currently used is accounting graceful style (Lean Accounting) to keep a place mentioned  with modern developments.

On this basis, centered research problem about the possibility of using lean accounting tools General Company for Electric Industries that fit with its production and under its internal and external environment.

The objective of this research is to the possibility of applying the tools of Lean accounting in a sample of companies. By using set of  tools.

The main results are to calculate production costs and achieve significant cost savings and time cycle of production (working time) and reduce waiting times and conversion and seeking to reduce inventory of raw materials and work in process & finished goods, and other tangible  and  intangible benefits achieved by using Lean accounting methods.

The research conclude that applying lean accounting tools have high  capacity to determine the actual cost of production and the elimination of loss in production processes and administrative feasibility of providing accurate and quick information to all users . So the researcher recommends using these tools and recommendations that have been proposed.

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Publication Date
Mon Jul 31 2017
Journal Name
Journal Of Engineering
Rigid Trunk Sewer Deterioration Prediction Models using Multiple Discriminant and Neural Network Models in Baghdad City, Iraq
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Publication Date
Thu Aug 03 2017
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Variation of Charging Parameters on A dust Grain in Laboratory Plasma by Using Orbital-Motion Limited Theory
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       Using orbit- motion limited theory, as the exact theory in calculating the ion and electron current in dusty plasma, the variations of charge number on a dust grain in Ar-plasma are studied by changing various charging parameters. Most of dependences of charge number on plasma parameters in this paper take into account the close packed effect.

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Publication Date
Mon Dec 18 2017
Journal Name
Al-khwarizmi Engineering Journal
Optimization and Prediction of Process Parameters in SPIF that Affecting on Surface Quality Using Simulated Annealing Algorithm
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Incremental sheet metal forming is a modern technique of sheet metal forming in which a uniform sheet is locally deformed during the progressive action of a forming tool. The tool movement is governed by a CNC milling machine. The tool locally deforms by this way the sheet with pure deformation stretching. In SPIF process, the research is concentrate on the development of predict models for estimate the product quality. Using simulated annealing algorithm (SAA), Surface quality in SPIF has been modeled. In the development of this predictive model, spindle speed, feed rate and step depth have been considered as model parameters. Maximum peak height (Rz) and Arithmetic mean surface roughness (Ra) are used as response parameter to assess th

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Publication Date
Fri Nov 24 2023
Journal Name
Iraqi Journal Of Science
Normal and Reverse Flow Injection- Spectrophotometric Determination of Vancomycin Hydrochloride in Pharmaceutical Preparations Using 2, 4-Dinitrophenylhydrazine
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Simple and sensitive batch and flow injection methods (normal and reverse flow injection analysis (nFIA and rFIA)) for spectrophotometric determination of vancomycin hydrochloride (VHC) in pharmaceutical preparations were proposed and optimized. Both methods are based on the oxidative - coupling reaction between vancomycin hydrochloride and 2,4-Dinitrophenylhydrazine (DNPH) in the presence of sodium periodate in alkaline medium to form a yellow water-soluble product that is stable and has a maximum absorption at 461 nm. Beer’s law was obeyed over the range of 1- 40, 0.5-120 and 0.5-150 μg.mL-1; the limits of detection were 0.537, 0.0823 and 0.233 μg.mL-1 for batch, normal and reverse flow injection methods respectively. The sampling

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Publication Date
Wed Jun 26 2019
Journal Name
Iraqi Journal Of Science
Random Noise Attenuation by using FDNAT Filter on Seismic Data in East Diwaniya, South Eastern – Iraq
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The frequency dependent noise attenuation (FDNAT) filter was applied on 2D seismic data line DE21 in east Diwaniya, south eastern Iraq to improve the signal to noise ratio. After applied FDNAT on the seismic data, it gives good results and caused to remove a lot of random noise. This processing is helpful in enhancement the picking of the signal of the reflectors and therefore the interpretation of data will be easy later. The quality control by using spectrum analysis is used as a quality factor in proving the effects of FDNAT filter to remove the random noise.

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Publication Date
Thu Oct 14 2021
Journal Name
Iraqi Journal Of Physics
Measurement of radon and thoron concentrations of soil- gas in Al-Kufa city using RAD-7 detector
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This work represents the set of measurements of radon and thoron concentrations levels of soil-gas in Al-Kufa city in Iraq using electric Radon meter (RAD-7). Radon and thoron concentration were measured in soil-gas in 20 location for three depth of (50, 100 and 150) cm.
The results show that the emanation rate of radon and thoron gas varied from location to anther, depending on the geological formation. The Radon concentration in soil has been found to vary from (12775±400) Bq/m3 at 150 cm depth in location (sample K2) to (41.45±17) Bq/m3, for depth 150 cm in location (sample K20). The thoron concentration in soil has been found to vary from (198±8.5) Bq/m3 at 150 cm depth in location samples (K1 & K2) to undetected in the mos

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Publication Date
Sat Apr 30 2022
Journal Name
Iraqi Journal Of Science
Detection of Shallow Cavities Using 3D Resistivity Technique in a Small Site Near Haditha City, Western Iraq
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     Iraqi western desert is characterized by a widespread karst phenomenon and caves. Euphrates formation (Lower Miocene) includes enormous sinkholes and cavities within carbonate rocks that usually cause severe damages to any kind of engineering facilities built over it. 3D resistivity imaging techniques were used in detecting this kind of cavities in complicated lithology. The 3D view was fulfilled by collating seven 2D imaging lines. The 2D imaging survey was carried out by Dipole-dipole array with (n) factor and electrode spacing (a) of 6 and 2m respectively. The horizontal slices of the 3D models give a good subsurface picture. There are many caves in all directions (x, y, z). They reveal many small caves near the surface. Thes

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Publication Date
Mon May 31 2021
Journal Name
Iraqi Geological Journal
Evaluation of Petrophysical Properties Using Well Logs of Yamama Formation in Abu Amood Oil Field, Southern Iraq
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The petrophysical analysis is very important to understand the factors controlling the reservoir quality and production wells. In the current study, the petrophysical evaluation was accomplished to hydrocarbon assessment based on well log data of four wells of Early Cretaceous carbonate reservoir Yamama Formation in Abu-Amood oil field in the southern part of Iraq. The available well logs such as sonic, density, neutron, gamma ray, SP, and resistivity logs for wells AAm-1, AAm-2, AAm-3, and AAm-5 were used to delineate the reservoir characteristics of the Yamama Formation. Lithologic and mineralogic studies were performed using porosity logs combination cross plots such as density vs. neutron cross plot and M-N mineralogy plot. Thes

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Publication Date
Fri Aug 30 2019
Journal Name
Environmental Engineering Research
Numerical modeling of two-dimensional simulation of groundwater protection from lead using different sorbents in permeable barriers
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This study is to investigate the possibility of using activated carbon prepared from Iraqi date-pits (ADP) which are produced from palm trees (Phoenix dactylifera L.) as low-cost reactive material in the permeable reactive barrier (PRB) for treating lead (Pb<sup>+2</sup>) from the contaminated groundwater, and then compare the results experimentally with other common reactive materials such as commercial activated carbon (CAC), zeolite pellets (ZP). Factors influencing sorption such as contact time, initial pH of the solution, sorbent dosage, agitation speed, and initial lead concentration has been studied. Two isotherm models were used for the description of sorption data (Langmuir and Freundlich). The maximum lead sorp

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Publication Date
Fri Jan 01 2021
Journal Name
International Journal Of Thermal Sciences
Experimental and numerical investigations of heat transfer enhancement in shell and helically microtube heat exchanger using nanofluids
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