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تصميم نظام محاسبة التكاليف الموحد لقطاع الصناعات التحويلية == Design Uniform Cost Accounting System For Industrial Manufacturing Sector
اسم المؤلف:
رجاء صادق بيجان
اسم المشرف:
نصيف جاسم محمد علي الجبوري
الموضوع العام:
الادارة والاقتصاد
السنة:
2013
الموضوع الدقيق:
المحاسبة
الدرجة:
ماجستير
الجامعة:
جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة
اللغة:
العربية
مكان الجامعة:
بغداد
الصفحات الاولى:
📎 07T3640 - p.pdf
المستخلص:
يعد نظام محاسبة التكاليف من الانظمة التحليلية التي تلعب دورا مهم في دعم الادارة في التخطيط والرقابة واتخاذ القرارات, كما انها اصبحت ضرورة ملازمة لانشاء اي مشروع صناعي اكان ام خدمي ام زراعي..الخ.لقد الزم النظام المحاسبي الموحد الشركات بضرورة ان يكون لديه | The cost accounting system of analytical systemsThe Cos Accounting System is one the analytic Systems which plays important role by support the management in planning & control and decisions - making ,as it became attendant necessity to establish any project whether industrial , service or agriculture..etc.The consolidated accounting system has committed the companies to have their active costing system in which the management can obtain their own data, but we found most of the economic units face problems of applying the costing system because of reasons related to the system design itself or might be related to the requirements of the application success. So the Search has been prepared for the potentiality to set and designing Consolidated Costing System that provides relevant information for proper decision - making, So the need has been emerged in practical realism to review the costing system that came with the Consolidated Accounting System specially since increasing the demand for information and the changes that occurs in business environments and the insistence to perform competitive advantageous. Al - Kut General Company For Textile Industries has been selected as a field to apply this Search due to its importance on industrial sector level, in addition to experience of the company and its potentialities as well Through studying the truth of current costing system and identifying the weaknesses & strength points ,also create model for a Consolidated Costing System that fits the nature of cost centers and products too. The system has been applied and the outputs has compared in form that shows the information and the styles that is created from applying the new system shall be more efficient and important in serving the management to provide all requirements for information
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