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دور محاسبة التكاليف في إبلاغ الإدارة بتكاليف الجودة
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Due to the great technical developments in the field of informational knowledge, technological and productive changes and intense competition among institutes in the era of globalization, focus of these institutes on the notion of total quality management has been increased. Quality costs have represented an essential ratio of the production costs, a matter that requires preparing information about these costs, Because of that, the need for preparation and availability of accounting information system to measure and prove these costs has been emerged.

        The descriptive analytic method has been used here to answer the questions raised in this study. Among the results that have been reached at is the necessity for preparing the accounting information system to identify quality costs and make it one of its essential outputs due to its importance in improving the management continuity in supervision (control) and showing the increase in the costs of internal and external failure during its existence. This may pay the attention of the management and then try to reduce it in order to improve the quality of products and earn the customer's satisfaction a matter that increases sales and ability to compete.

          According to what has been presented above, the programmers of quality improvement must be given close attention due to their role in providing great and high returns. Accounting information systems must provide the report of quality costs within its outputs of the financial reports let alone that it should be designed depending on the activities related to quality.

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Publication Date
Sun Dec 15 2019
Journal Name
Al-academy
Quality in Industrial Products Designs and its Reflection on Achieving Competitive Advantage: علاء إسماعيل كمر
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  The study (Quality in the Industrial Products Designs and its Reflection on Achieving Competitive Advantage) focused on developing the products in a way that satisfies human desires through the impact of technology on products design systems and performance enhancement. The study question is: how to effectively achieve quality in industrial products designs that influences competitiveness? The aim of the research is to show the design contexts for the product and its reflection on competitiveness. The study is limited to (LG) products in 2017-2018. The results and conclusions reached at by the researcher are included in the study.
The sample models adopted contexts, forms and relational relations transcending traditional contex

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Publication Date
Wed Jun 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Impact Kaizen Budget to reducing costs and continuous improvement the operations: study in General Company for Light Industries
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The budget represents a critical accounting tool used for planning and control. It is considered a measure of the results expected to occur.

This study aims to identify the impact of the Kaizen Budget in reducing costs and continuous improvement on the General Company's operations for Light Industries. The research idea is based on the fact that preparing the budget based on constant improvement supports the higher management of people, processes, materials, and production methods, thus enabling them to manage and reduce their costs.

Research results that the prepared budget suffers from many shortages that limit the materials' usefulness for management

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Publication Date
Sun Dec 23 2018
Journal Name
Arab Science Heritage Journal
دور دور الخلافة العباسية في تقوية النشاط التجاري
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The role of the Abbasid Caliphate in strengthening the business with the Indian subcontinent and development. Came upon Baghdad and the shift of succession to Iraq in the forefront of efforts made by the Abbasids to revive the trade with Eastern countries, given that the commercial was targeted among other factors,'s location in Iraq amid the ancient world among the countries of Turk

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of economic factors on the appearance of unequal costs and rationalization of operational decision: An applied research in Wasit State Company for Textile Industries
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There is a set of economic factors that affect the rationalization of decisions on unexploited resources within the economic unit and here determines the problem of the search for the question of what economic factors cause the emergence of asymmetric costs, and aims to identify these factors in the costs of adjustment to resources, change in The size of the activity of the economic unit, the general trend of sales change in the previous period, and the economic level of the country. Rh measure the impact of these factors on economic unity, and taking into consideration the impact when formulating decisions.

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Rationalization the costs and improve seed quality under the application of biotechnology: An Applied Research in Ministry of Agriculture - the Directorate of Inspection &Certification of Seeds
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The importance of this research has been to rationalize the cost of producing maize seeds through the followers of modern techniques and methods in agricultural activities such as genetic engineering for the purpose of increasing production efficiency of maize seeds as well as the importance of calculating seed cost rationalization through the ABC system and thus rationalizing government spending. The research is based on a single hypothesis that the use of genetic engineering on corn seeds works to:increase production efficiency of seeds and savings in agricultural inputs, calculation of rationalization through the cost system on the basis of activity ABC The research reached a number of conclus

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Publication Date
Mon Sep 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
تكامل المقارنة المرجعية وقياس كلفة النوعية الرديئة لدعم عمل أدارة الجودة
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The two quality management concepts of benchmarking and poor quality cost measurement have been developed completely separate from each other and without any interaction between them. Both have also experienced some shortcomings that to some extent has limited their use and results. This paper explores these shortcomings and demonstrates how benchmarking and poor quality cost measurement in some ways is similar and in other ways complement each others’ weaknesses. An integrated framework that combines the two concepts into a powerful approach for assisting an organization’s quality management work is presented. Different points of intersection between the two concepts in this integrated framework are discussed, and it is demo

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Publication Date
Wed Apr 01 2015
Journal Name
Journal Of Educational And Psychological Researches
Standards and quality controls for information technology applications to serve the Holy Quran
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the research goal is preparing a list of standard criteria and quality controls for information technology applications to serve the Holy Quran.

To achieve this goal, the researcher has built a list of criteria according to the following steps:

First - identify the key areas covered by the whole list which are:

1 – Standards of system building and implementing with the operating screens.

2 – Standards of display forms including audio and video presentation.

3 – Standards which are related to the program philosophy.

4 - Standards which are related to the program objectives.

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Publication Date
Sat Apr 30 2022
Journal Name
مجلة اقتصاديات الاعمال للبحوث التطبيقية
تأثير اخلاقيات الاعمال في فاعلية تقارير محاسبة المسؤولية في ظل تباين ثقافة الوحدة الاقتصادية:دراسة استطلاعية على عينة من المحاسبين في الشركات الصناعية العراقية
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هدف البحث الى التعرف على العلاقة والاثر بين متغيرات البحث والمتمثلة بأخلاقيات الاعمال بمثابة متغير مستقل بأبعاده ( فريق العمل ، المسؤولية ، السرية ، القواعد والاجراءات الوظيفية ) ومحاسبة المسؤولية بمثابة متغير تابع، ومتغير وسيط هو الثقافة ، تمثل مجتمع البحث بمجموعة من الشركات الصناعية العراقية وتم اخذ عينة قصدية من محاسبي تلك الشركات بلغ عددهم (60) محاسبا حيث تم توزيع الاستبانة عليهم كأداة للبحث وتم تحليلها ب

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Publication Date
Tue Oct 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Measuring the application of total quality management in Karkh Maternity Hospital from the perspective of health staff
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 Quality is the key to success in today's world, which is based mainly on competition in the provision of high quality services through the application of the modern management method which is called  total  quality management in organizations. This includes describing the provision of health services and satisfaction of patients .              .                                                 &nbsp

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Publication Date
Sat Sep 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Difficulties of scientific research in the financial and administrative fieldaccording to the quality standardsfrom the point of view of the teachers
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The research aims to identify the most important difficulties facing the scientific research in the technical university in the financial, organizational and administrative according to the quality standards according to the paragraphs studied in the questionnaire questionnaire prepared for this purpose, including the research community on the Central Technical University, which includes several technical colleges and technical institutes were selected A sample of the researchers in the Institute of Technical Management where the number of training was 78 teachers took a random sample of researchers amounted to 40% of the questionnaire, and after the collection and classification of data were used statistical means, including the mean ar

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