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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
Thu Mar 30 2023
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Electronic Customer Trust Building Tools On Excellent Performance An analytical study of the opinions of a sample of individuals in the administrative and leadership positions in the Northern Cement Company
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The current study aims to overcome the conflicts facing the company in its way of staying and continuing to maintain its performance excellent in light of the intense competition, which made it seek to find strong ways and links with its customers through electronic communication using electronic platforms, and this put confidence and safety in The place of suspicion and fear of not fulfilling credibility or violating the privacy, so this research comes to answer about the question:  “Can the company achieve an excellent performance by relying on the customer's electronic confidence?”.

The study followed the descriptive and analytical approaches by providing a virtual model and testing the zero hypotheses, which stipulat

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Publication Date
Wed Dec 01 2021
Journal Name
Journal Of Economics And Administrative Sciences
The efficiency of Using Attribute and Performance- Based Activity Methods to Raise the Level of Control Deviation A field study in Jaber Bin Hayyan Factory
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Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles

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Crossref
Publication Date
Sun Dec 01 2019
Journal Name
2019 Ieee Asia-pacific Conference On Computer Science And Data Engineering (csde)
Effect of Lime, Cement, and Lime-Cement Stabilisation on Low to Medium Plasticity Clayey Soil
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Publication Date
Wed Jun 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
factors determining pricing strategies in Iraqi business market – on analytic study in a number of industrial sector companies
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Pricing has an important position among the elements of marketing mixture (4ps) as it represents revenues that in turn represent one of the important  pillars' for resources affecting on organizations sustainability and development , and the failure in determining prices and their strategies has a dangerous effect on the organizations reality and future as a whole . from this point,  this is what from the focus of the research problem,which centered on how to get companies to critical price that satisfies customers and achieve corporate objectives.                          

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Crossref
Publication Date
Mon May 20 2019
Journal Name
Journal Of Planner And Development
Rural Colonization In Iraq Study Of The Rural Colonization To The Kubeisah
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Iraq is considered the origin of civilization first colonies have been cited in its northern parts , when the first attempt in agriculture and animal breeding were began ,and the cave , were taken as houses. That time the first agricultural colony were colonized in Kirkuk and Mussel . There colonies have been developed to be villages which had another activities in addition to the main activity which was agriculture . The distribution without any administrative planning . Lately , the stochastic distribution starting to disappear due to the planning of cities and their to rural surrounding. This study is involved in the analysis of the patterns of the location distribution of the villages , and the form that taken by the village

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Publication Date
Mon Sep 30 2019
Journal Name
College Of Islamic Sciences
Attitudes and prayers Ahl al-Bayt peace be upon them to poets In the Umayyad and Abbasid periods Objective study
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Poetry occupied the Arabs in a unique position, especially in the era; ignorant, Umayyad and Abbasid, in addition to its literary and aesthetic dimensions, it is at the forefront of tools and media at the time. The poet appointed society and poetry Diwan Arabs records their exploits and virtues and their valor in the wars... The Prophet Muhammad () realized the importance of poetry, so he took advantage of him in the libel for his Islamic call. In the Umayyad and Abbasid states, poetry had a clear role in social, literary and political life, as the ruling authority used its influence on many poets to be media to support its political theory, by praising the Caliph and his aides, and exposing those who dissented and opposing them. The

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Evaluation of waste sorting and recycling laboratory in Mahmudiya (case study)
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The daily practices of humans produce various types of waste, which are a threat to the health and environment surrounding it, especially after the increase in quantities as a result of population growth and technological development, and here came the need for recycling solid waste as one of the modern concepts that achieve environmental benefits, The aim of the research is to evaluate the project of sorting and recycling of solid waste in the district of Mahmoudiya and whether its work is sustainable ,Conforming to modern standards, using standard checklists to determine the gap between the current laboratory reality and the requirements of those standards , Using the case study methodology as the most appropriate approach

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Employment cost management tools in the fast-track method Of the constructionindustries for the purpose of rationalizing costs: An applied research in the Shatt al-Diwaniya transference project General Authority for projects of irrigation and reclamation
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The important factor in the success of construction projects is its ability to objective estimate of the cost of the project and adapt to the changes of the external environment, which is affected by a lot of elements and the requirements of the competitive environment. The faces of those projects are several problems in order to achieve particular goals. To overcome these difficulties has been the development of research in the last two decades and turn the focus on the role of the cost of project management, by providing information and assist management in planning and control of the budget among the main elements of the project, namely, (time-cost-quality),The research aims at the possibility of developing and implementing mechanisms

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Crossref
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
Evaluate the effectiveness of internal control systems and their role in providing an effective governance framework in Sudanese banks
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   The study aimed to find out the relationship between the dimensions of internal control systems and the availability of an effective governance framework in the Sudanese banks. The study used descriptive and analytical method for collecting and analyzing the study data using SPSS program. The questionnaire was used as an analysis tool. The target sample of Sudanese bank employees, the study found several results, including that the bank avoids methods that lead to the rational use of available resources, and identifies and separation of tasks among employees, in addition to rapid response to reports The study found several recommendations, including the need for a list of banks that are sufficiently flexible and comp

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Crossref
Publication Date
Sun Jun 30 2013
Journal Name
College Of Islamic Sciences
 Assignment method in the Holy Quran and some of its applications in Surat Al-Anaam
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Research objective: This research aims to unveil how to use the method of referral in understanding the Holy Quran.
        The reason for choosing the research: The one that invited me to write on this topic is the importance of the referral method, so I liked the research in it, and unveiled this wonderful Qur’anic method, so that it helps to understand the intention of God Almighty in his dear book.
       The research plan: The research was divided into three topics and a conclusion.
   As for the first topic, it is divided into two requirements. The first requirement deals with the definition of referral language.
In the second re

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