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Proposition Framework to Application Kaizen Cost Technique of to realization Target Pricing: Practical Study in the Al-Muthanna Cement Company
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The study the problem emerged in the inability of local companies to enter the field of active competition with other companies operating in the same economic sector due to the high cost of their products, hence, the companies that want to apply this technique can effectively compete in order to achieve those objectives.

  So this study focused on the goal of reducing the cost of products by reducing the cost product to a minimum , as the study was based in its hypothesis on the ability of companies to application this technique which in turn leads to increased profits under conditions of normal working and the power available and their potential in improving the quality of its products, as well as the need for full coordination between production management and other managements and levels.

      The kaizen cost technique (k.c) is consider one of modern productive systems that have entered production techniques at the end of the twentieth century , this technique is reflected on the accounting process because it is used as the main tool to reduce the costs of products with keeping the quality of the products.

Depending on this system is not impossible but it may be difficult in the beginning due to not providing of availability requirements and the requirements applied.

Based on which enjoys the advantages of this is important for companies has called on the need to study the possibility of its application in public companies that apply the accounting system standardized by choosing one of these companies as a sample to find a company cement AL-Muthanna.

  Divided into three section to this study , reviewed the first section the theory side for the kaizen costing while the second section dealt with the practical side , the study included financial and costing statements showing the impact of this approach is compared with the traditional method and three section it is including conclusions and recommendation that is conduct this study .

   The finding of this study to the possibility of application of local companies for that technique and then built on the basis of the study's recommendation that all local companies with the potential application of this technique because of its advantages and benefits of achieving the objectives of those companies to reduce the cost of their products and increase the level of performance

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
Using Time Series Methods To Modify The Seasonal Variations in the Consumer Price Index
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     As is  known that the consumer price index (CPI) is one of the most important  price indices because of its direct effect on the welfare of the individual and his living.

       We have been address the problem of Strongly  seasonal  commodities in calculating  (CPI) and identifying some of the solution.

   We have  used an actual data  for a set of commodities (including strongly seasonal commodities) to calculate the index price by using (Annual Basket With Carry Forward Prices method) . Although this method can be successfully used in the context of seasonal&nbs

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Publication Date
Thu Apr 20 2023
Journal Name
Ibn Al-haitham Journal For Pure And Applied Sciences
Application of GIS and Remote Sensing Techniques for Hydromorphometric Analysis of Wadi Al-Mohammadi Basin, Western Iraq
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Hydromorphometric analysis as a method is considered one of the most reliable and used methods in solving hydrological problems. Where it is possible to know the volume of runoff and the rest of the elements that enter into the water balance. Geographical Information System and Remote Sensing is the technique that used the hydro-morphometric analysis of the Wadi Al-Mohammadi basin. Wadi Al-Mohammadi, located in the Western Desert, is one of the main valleys that flow into the Euphrates River. It is considered an important basin, because of its many characteristics, including its relatively large area and the amount of water drained through, which is used mainly in watering livestock and agriculture, in addition to industrial purposes suc

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Publication Date
Sun Jan 13 2019
Journal Name
Iraqi Journal Of Physics
A Study of the effect of adding antimony oxide to the coating surfaces of steel and cast Iron by glass
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The study included adding antimony oxide to mixtures of coating metal surfaces (Enameling), after it was selected ceramic materials used in the coating metal pieces of the type of steel and cast iron in two layers. The first is called a ground coat and the second is a cover coat.
Ceramic materials layer for ground coat have been melted down in
platinum crucible at a temperature of 1200oC to prepare the glass
mixture (Frit). It was coated on metals at a temperature of 780oC for
two minutes, while the second layer was prepared glass mixture
(Frit) at a temperature of 1200oC, but was coated at a temperature of
760oC for two minutes.
Underwent tests crystalline state of powders (Frits) and enameled samples using X-ray di

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Publication Date
Wed Feb 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
(The trade-off between privatization Options General contracting firms Using the strategic analysis of the external environment
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Discussed the research variables are important, privatization options and strategic analysis of the external environment, and that the purpose of the research is the trade-off between privatization options and choose the most appropriate alternative in proportion to the external environment, the research aims to determine the privatization the most appropriate option for companies and public contracting, showing the importance of the study provide the privatization of public companies as a strategy can all its way public sector organizations from the transfer of work practices or private sector organizations and mechanisms to it as contributing to improving the level of skills Develop the current and future level of performance,

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Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
أسلوب كايـــزن وعلاقتــه بتخفيض التكاليف
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The world is witnessing now big developments in the technological sphere These developments have led to the emergence of fierce competition among enterprises and competition had become the most important cross-cutting cost, which in turn reflected in the selling prices and profit . Based on that have emerged in recent years, techniques and new management methods in order to keep pace with these changes and developments in the business environment, although these techniques came to meet the needs of management of the Department of mandated and reduced so as to realize customer satisfaction, including the method of Kaizen, as is the idea that the philosophy of continuous improvement - even it is simple - a whole has the net effect than the

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Publication Date
Thu Sep 01 2022
Journal Name
Brazilian Journal Of Chemical Engineering
A computational study on the potential application of Ca12O12 cluster for sensing of fungicide molecule
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Density functional theory calculations are employed to investigate the impact of edifenphos molecule on the reactivity and electronic sensitivity of pure calcium oxide (CaO) nanocluster. The strong adsorption of edifenphos molecule on CaO nanocluster occurs by the sulfur head of the adsorbate, and the amount of the energy of this adsorption is around − 84.40 kcal/mol. The adsorption of edifenphos molecules results in a decrease in the values of Eg of CaO from 4.67 to 3.56 eV, as well as an increase in the electrical conductance. Moreover, the work function of CaO nanocluster is significantly affected, which changes the current of the field emission electron. Eventually, the recovery time is calculated around 99 ms at ambient temperature f

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Publication Date
Fri Jan 01 2021
Journal Name
Aip Conference Proceedings
A study of the safety and security conditions followed in the X-ray clinics in the Al-Amiriya-Baghdad
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Publication Date
Sat Mar 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
أسلوب بيز في تحليل البيانات غير التامة
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In this paper we will explain ,how use Bayesian procedure in analysis multiple linear regression model with missing data in variables X's  as the new method suggest , and explain some of missing  Patterns under missing mechanism , missing complete at random MCAR and compare Bayesian estimator with complete case estimator by use  simulation procedure .           

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Publication Date
Mon Sep 01 2008
Journal Name
Journal Of Economics And Administrative Sciences
التقييس: أسلوب لتحديد مستوى الدخل في العراق
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ظهر التقييس كمفهوم لقياس الضرائب وتحديد الأجور والرواتب منذ مدة ليست طويلة وتم استخدامه في العديد من بلدان العالم. ولاجل تحقيق العدالة في توزيع الدخول ورفع المستوى المعيشي لذوي الدخول المحدودة، اذ يتطلب من الدولة إتباع أسلوب التقييس للأجور والرواتب للموظفين ،إضافة إلى استخدام التقييس في فرض الضرائب وتحديد السماحات اعتمادا على مستوى التضخم في الاقتصاد. خاصة وان الهدف الأساسي من إتباع أسلوب التقييس هو

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Publication Date
Sat Oct 01 2022
Journal Name
Al–bahith Al–a'alami
MEDIA AND CUSTOMERS: (An analytical study of the opinions and attitudes of a sample of industrialists in the role of media in directing consumers to national industries)
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The talk about the relationship between the media and industrialists can be the core of a bigger and deeper subject which is the role of these means in increasing sales : First, increasing the customer’s awareness of the importance of goods and the result of the promotion of products. Secondly, increasing investments which do require continuous studies and deep research in order to understand the constantly changing market conditions, and the public’s taste. In this research, we try to find out how industrialists see the role of media in the promotion of products in Iraq today, and how it develops in the future.

There was a reluctance of the industrialists to advertise in the local media, also industrialists see the role of t

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