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.
The current research aims to find out the role of transformational leadership in decision-making wise, to cope with the decline in some of the banking performance indicators as a result of the absence of the modern concept of the leadership of those so-called B (Transformational Leadership) and preventing benefit from the advantages in the banks, and I test the research on a sample of the Iraqi private banks through applied to a sample (77) Mdermvud and Associate Director and Advisor to the Chairman of the Department, the distributors (7) banks, and used the head of the questionnaire as a tool to collect data and information. For the purpose of access to the results, the research sought to test two hypotheses two main hypotheses sub pop
... Show MoreThe increasing Global Competitive and the continuous improvement in information technology has led the way to the development of the modern systems and using modern techniques. One of these techniques is benchmarking style and Total Quality Management all of them are used to improve the production process and target rid from the losts on the other side.
The Benchmarking style has become a very important for all the industrial systems and the serving systems as well. And an instrument to improve their performance specially those which are suffering from the highness of the costs or waste in time on the other side.
This study aims to depend on virtual Benchmarking style in the eval
... Show MoreThe transformational leaderships in all organizations consider Motivations policies which is one of the main and basic policies adapted by the successful leaderships in all organizations, in order to be able to achieve essential goals, such as enhancing loyalty of employees towards their organizations and also developing and empowering their capacities and abilities in work, leading to development and increasing productivity and reducing production costs to the minimum, then reaching immense profits and benefits, in addition to development of excellence in the market of competition.
The research was performed in the (General Company of Leather Industries/ in Baghdad ,in alkarada) the study reached
... Show Moreيهدف البحث الى قياس مدى التطبيق والتبني للقيادة الملهمة في المنظمات العامة، وقد اشتقت مشكلة البحث النظرية من وجود فجوة معرفية وذلك لقلة الدراسات والبحوث التي تناولت متغير البحث بأبعاده (الرؤية المستقبلية، الثقة بالنفس، تمكين العاملين، ادارة التغيير)، واعتمد البحث المنهج التحليلي عن طريق استعمال الاستبانة في المنظمة التي تم اختيارها وذلك لكونها تعد من المنظمات الاساسية في تقديم الخدمات التعليمية المهمة في
... Show MoreThe research aims to develop a proposed mechanism for financial reporting on sustainable investment that takes the specificity of these investments.
To achieve this goal, the researcher used (what if scenario) where the future financial statements were prepared for the year 2026, after completion of the sustainable project and operation, as the project requires four years to be completed.
The researcher relied on the results of the researchers collected from various modern sources relevant to the research topic and published on the internet, and the financial data and information obtained to assess the reality of the company's activity and its environmental, social, and economic i
... Show MoreThe problem of the study is concerned with the work of The Iraqi Airways Company in political, economic, and social environment that suffers instability for many years. This has its negative outcomes regarding its decisions of providing services to its markets and customers as a result of the orientations, behavior, and marketing values the company management adopted. The aim of this study is to investigate the marketing philosophy adopted by the management and to identify the extent it suits the materialistic and the human capacities of the company and its current environmental circumstances within the marketing culture common to the thoughts and behaviors of the management and their employees. And in order to achiev
... Show MoreTesting the current research and effect correlation between Transformational leadership variable manufacturing and variable administrative creativity, as it represented the research problem the extent of the role of transformational leadership in achieving administrative creativity in the office of the Iraqi Ministry of Education, it has been used questionnaire as a tool for data collection, as is the distribution (32) for the sample of the research, which was selected intentional and as director general and assistant general manager and director and deputy director and head of the Division, and represented the premise of the major search existence of liaison and the impact of significantly between transformational leadership and achieve
... Show MoreThe banking performance and deposits attraction are considered to be of great importance in banks management, also the banking performance is one of the indications that measure the ability of satisfying and full fill the banks goals and the range of approach and move away from those goals, Also there are some important factors that affects on deposits, such as financial performance ,The aim of the research is to measure and analyses the banking performance and showing its effective impact and its relation in attracting deposits.
For the satisfaction of the research goals a smple was selected from the Iraqi banks which represented in five private banks were their data been analyzed between the periods 2009 to 2013 ,th
... Show MoreThe aim of this research is to demonstrate the nature of the interactive relationship between the dimensions of the requirements of economic intelligence Represented by(Administrative and regulatory requirements, human requirements, and technical requirements) The strategic success of banks is represented by (Customer satisfaction, customer confidence, quality of service, growth) In three of the Iraqi banks own bank(Middle East Iraqi Investment, Al Ahli Iraqi, Gulf Commercial), The questionnaire was adopted as a tool for collecting data and information Of the sample (85) Who are they(Director of the Commissioner, M. Director Plenipotentiary, Director of Department, Director of Section, M. Section Manager, Division Officer, Unit Officer),
... Show MoreThe security of information represent the available protection of information and its component and guaranty the its safety and confidentiality. The absent or lack or stop of security of information and without maximum benefit may lead to lose confidence and make it burden on the company. So we must protect the company and information from the damages which may lead to the frailer of performance and loses of the company and its workers. So the security of information considered one of the potential and controlling basis to protect individuals and companies from the damages. To insure the security and confidentiality of information there are delicate, proper and trusted ways, like FIRE WALL, PASS WORD, SYPHAR
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