المستودع الرقمي العراقي
Iraqi Digital Repository
تطوير اجراءات محاسبة التكاليف في النظام المحاسبي الموحد وفقا لمعايير محاسبة التكاليف لدول مختارة == Developing Cost Accounting Procedures In The Unified Accounting System According To Costing Standards of Selected Countries
اسم المؤلف:
حسنين حميد العبيدي
اسم المشرف:
نصيف جاسم الجبوري
الموضوع العام:
الادارة والاقتصاد
السنة:
2016
الموضوع الدقيق:
المحاسبة
الدرجة:
دكتوراه
الجامعة:
جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
📎 07T3542 - p.pdf
المستخلص:
تسعى الشركات العراقية الى تحديد كلفة المنتجات والخدمات التي تقدمها الى الزبائن بشكل دقيق من خلال استخدام الطرائق والاجراءات والمعالجات التي يوفرها نظام محاسبة التكاليف، والاعتماد على مخرجات النظام لما يوفره من معلومات تحليلية وتفصيلية لتحديد كلفة الانتاج | The companies in Iraq make efforts to define exactly the cost of products and services provided to the customers by using methods , procedures and treatments of costing system. Also , the outputs and the detailed information of that costing system can be used to define the cost of production and inventory which would be disclosed through closing accounts , as well as providing another detailed information to be used by management for planning , control , and making decisions. It included the problem of the study on the absence of rules or standards for cost accounting issued by local professional actors or global to the application of cost accounting by economic units system measures but are relying on the exact cost accounting in the consolidated accounting system, which does not meet the needs of the economic system of units. The study concluded a set of conclusions most important, professional bodies have not issued in the Republic of Iraq, especially the standards to regulate the accounting work regarding Alklfoa side, only ordains its accounting system of concepts, general principles and leave the freedom and economic units in the choice of methods and techniques in the application, and in return it has confirmed the internal control guidance directed ministries, issued by the Office of control over the procedures to audit the cost accounts, and for the purpose of measurement and reporting of cost information by economic units form that provides reliable information, it has issued standards that many countries cost accounting, including the United States, India, Pakistan and other countries, as well as the instructions issued by the international Federation of Accountants for the purpose of uniformity and consistency, consistency and comparability
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