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تقويم اداء مراكز المسؤولية باستعمال اساس الانشطة : دراسة تطبيقية في الشركة العامة لصناعة الزيوت النباتية (مصنع المامون)
Author name:
خضير مجيد علاوي
Supervisor name:
جليلة عيدان حليحل الذهبي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
07T3606 - p.pdf
Abstract:
The performance evaluation regarded very important process because of the management's need to the periodical & continues evaluation for its different activities, especially they face many problems in using it's recourses in an active & efficient manner.The responsibility accounting system had been used as a result for the development in economic environment as a tool for control & performance evaluation.so in order to achieve its objectives the responsibility accounting system must depend upon a modern accounting system in evaluating responsibility centers.This research aims to show deficits sides in evaluating responsibility centers beside improving the methods & techniques of performance evaluation by using activities base, depending on ABC & ABM information, by applying & testing in the general company for the vegetables industry (ALmaamoon factory).This research consists five chapters : The first chapters had allocated to show the research methodology & the previous studies through its two sections.The second chapter had allocated as an introduce to performance evaluation of responsibility centers through its three.The third chapter had deal with activities base & performance evaluation of responsibility centers through its three sections.The fourth chapter had allocated to the practical side through its three sections.Finally the fifth chapter summarized the major conclusions and presented some recommendations that relate to the study aria through its two sections
