الكلفة الملائمة في ظل المدخل الستراتيجي لاتخاذ القرارات التشغيلية : دراسة تطبيقية في الشركة العامة للصناعات الجلدية == Relevace Cost Under The Strategic Emphasis For Operational Decisions Taking Apractical Study In The General Company For Leather Manufactures
Author name:
مهند عبد الرحمن سلمان العزاوي
Supervisor name:
جليلة عيدان حليحل الذهبي
General topic:
Administration and Economics
Specific topic:
Accounting
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
07T3291 - p.pdf
Abstract:
تعد عملية اتخاذ القرارات جوهر العملية الادارية لما لها من تاثير في نمو وتطور الوحدة الاقتصادية ونجاحها في تحقيق اهدافها لاسيما وانها تواجه العديد من المشاكل التي تدفعها نحو اتخاذ قرارات رشيدة الى جانب اجراء تغييرات في التقنيات المستعملة في الانتاج والانشط | The decision taking is regarded as the most important process in the managerial process , due to its impact in the growth and development of the organization and its succes in acheving its other objectives , especially it faces many problem which needs to Take the rational decision beside other continuous changes in the techinques of production and its objectives to create the valuse and support its competition. decision taking contains many steps to solve the problem which needs to take a rational decision , the matter which need to determine the problems reason , finding the relevant alternative throug determing the relevant cost which inlight of it , the decision taker can select the best choice which achieve the high benefit to the organization , So in order to take and make the rational operation decision , it needs to follow a scientific and practical methodlogy depending on the information which the cost accounting system interduces it as the major in put for the decision taking to determin the relevant cost by using the tools of the strategic cost management approach. This study aims to show the impact of using the techinques of the strategic cost management approach in determining the relevant cost for the operation decision through following scientific and relevant practical methodlogh which consists with the competitive strategies and the organization objectives by using some techinques of strategic cost management like ( ABC , ABM , TC ) and testing by applying in the general company for leather manufactur. This study consist of five chapters : - The first chapter show the research methodlogy and previous studies through its tow sections. The second chapter had allocated to be an introduction to the dcision taking process And techniques Offer By strategic cost management Path through its two section. The third chapter has allocated to show the competitive strategies and determining the relevant cost through its three section. The fourth chapter had practical side of the research through its three sections which had allocated to show and test the suggested methodlogy and analyse the results. Finally the fifth chapter summarized the major conclusions and presented some recommendations that relate to study aria through its two sections
