يتناول البحث الخطوات التوصيفية المقترحة لإستعمال التقنية الكلفوية المستهدفة ودعامتها القيمية لأغراض خفض تكاليف المنتجات. ولتحقيق هدف البحث سيتم تناول المقومات التي تملكها التقنيات المبحوثة لتلبية متطلبات سوق العمل فضلاً عن توضيح أهميتها وكيفية تحديدها وتحقيقها من خلال الرغبة في التطوير والعمل الجماعي وابتكار السياسات فضلاً عن إعتماد الدعامة القيمية المساندة والتي تمر بمستجدات حاسمة في مسيرتها وبالشكل الذي تفرض التحديات سواء فيما يخص وضع الوحدات لمواكبة المستجدات أو ما يخص إستعراض واقع الهندسة القيمية بإيجابياته وسلبياته والإجراءات الكفيلة بتحسينه في ظل التنظيم والممارسة . وخلص البحث الى ان التقنية الكلفوية المستهدفة ودعامتها القيمية يعدان من أفضل التقنيات للإدارة الإستراتيجية للتكاليف، حيث يمثلان برنامجا متكاملاً لتخفيض تكاليف المنتوجات على مدى دورة حياة المنتج مع تلبية متطلبات الزيون من خلال التمعن في الأفكار المطروحة أثناء التصميم ،البحث والتطوير والتخطيط من أجل تخفيض تكاليف المنتج، حيث تكون عوامل التكلفة الأكثر أهمية في المراحل الأولى للتطوير ، كما أن الفرص المتاحة لتخفيض التكاليف أثناء التخطيط والتطوير تكون أوفر من التي تكون متاحة عند الإنتاج مما جعل التكلفة المستهدفة ودعامتها القيمية مدخلا متكاملا للأدارة الاستراتيجية للتكاليف تعتمد التركيز على التصميم و إعادةالتصميم بالشكل الذي يضمن تحقيق الوظائف التي يرغب فيها الزبون عند شراءه للمنتج والاستغناء عن الوظائف التي ليس لها قيمة من وجهة نظر المستعمل للمنتج.
Abstract
The study aimed to identify the expansion in granting credit to Iraqi banking institutions and its impact on the financial position of Iraqi banks in terms of revenues, profits, expenses and property rights in banks, as the expansion in granting bank credit will correspond to an increase or decrease in some items of the balance sheet and the financial position of banks, so the problem of the current study It will be determined through whether the expansion of granting bank credit will affect the financial position of Iraqi banks or not by studying the selected research community of the 10 Iraqi banks listed in the Iraq Stock Exchange, The research sample included the u
... Show MoreThe research aims to use performance indicators and financial criteria in evaluating the economic feasibility of the company's insurance portfolios. In addition to identifying the strengths and weaknesses in portfolio's performance to enhance the strengths and address the weaknesses. This is consistent with research problem that dealt with the performance indicators, economic feasibility of company's portfolios and contributing to their improvement, reducing the financial and insurance risks associated with company's business. The research’ sample is represented by the Iraqi Insurance Company as it is one of the oldest financial institutions operating in the insurance sector. It has identified (5) insurance portfolios (marine, engineer
... Show MoreThis is a descriptive study that used the survey method, it’s aimed to identify the topics and frameworks of diplomatic and political issues covered by the news of the website of the Iraqi Ministry of Foreign Affairs, through the content analysis method applied on a sample selected in a systematic random manner for news published in the year 2021. The sample included (191) news equivalent to (20%) of the total study population of (942). The study reached some results, the most important of which were as follows: The political issue, in its general sense, grabbed the most prominent attention among the various issues and events focused on by Iraqi diplomacy: "international cooperation", "bilateral cooperation", and then "regional politic
... Show MoreCharacterized Iraq, being one of the oldest countries where oil was discovered in the Middle East since 1927, and possess a vast oil reserves. In addition, the production and marketing of Iraqi oil continued since 1934 and until the present time. Over the past eight decades, the range of economic benefit of the financial Iraq’s oil resources varied according to the applicable forms of investments in the oil sector in Iraq.
This research included a study
... Show MoreThe research aims to statement the main obstacles that prevent the application of total quality management (TQM) in a number of Iraqi service organizations, and by one organization in each of the sectors (health, finance, education, higher education, tourism), which are, (Al-Yarmouk Teaching Hospital, Rafidain Bank/ Branch of Hay Al-Arabi Al-Jadid, Al-Karkh/1 Directorate of Education, College of administration and Economics/ Baghdad University, International Palestine Hotel). The research also, tries to classify the priority of the obstacles depending on the type of service organization surveyed. And diagnoses the extent to which or the difference of the research sample members views on the order of obstacles of TQM, and also proposes a
... Show MoreInsurance actions has become a task of the vital foundations on which the international economy depends, where its presence helped in the development of economic resources in which human resource is considered the most important of these resources. Insurance companies play the biggest role in protecting this resource and minimizing the impact of the dangers that verify this condition.Human has worked hard to get rid of the dangers and its harm, and to devise many ways to prevent them. A risk management is considered within human’s creations in order to create a society with fewer negative risks impacts.
On this basis, th
... Show MoreThe research aims to shed light on the importance of forensic accounting and its impact on the outcome of the activity of the Iraqi general insurance company by winning the lawsuits filed against the company because the forensic accountant (the judicial expert) possesses the ability to interpret and analyze the data. The research community represents the insurance companies in Iraq. Iraqi insurance, and the researchers adopted the descriptive approach in covering the theoretical aspect and the deductive approach in covering the practical side, depending on the financial statements of the Iraqi insurance company for the years of research.
One of the most important conclusions reached by the researchers was that forensic accounting
... Show Moreان مرتكزات السياسة الخارجية العراقية لمرحلة ما بعد العام 2003 قد عكست توجهات ايجابية قادت الى صياغة مجموعة من الرؤى والتصورات الاستراتيجية الجديدة التي افضت الى اعتماد وتوظيف الوسائل والقنوات الدبلوماسية بوصفها وسائل فعالة وبطريقة متكاملة ومتوازنة من اجل تعزيز مستويات الاداء الفعلي وتحقيق جميع الاهداف المستقبلية للسياسة الخارجية العراقية في ضوء صياغة معادلة مفادها: تدعيم وترصين اداء مؤسسات صنع السياسة ال
... Show MoreThis study aims to clarify the role of Iraqi satellite channels in spreading negative values among university youth; and the tendency of this segment to simulate the descending behaviors and pseudo-peculiar concepts of our society, which are displayed through the screens of these channels, based on the relevant media literature such as scientific references and the results of previous studies and research.
The study followed the survey methodology to examine the public based on the questionnaire as a research tool, which was distributed to a sample of male and female students of Baghdad University enrolled in the university for the academic year 2011-2012.
In order to achieve the specific objectives of this research
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