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التكامل بين المحاسبة عن الانجاز ونظرية القيود في تحديد التكاليف لترشيد القرارات التشغيلية بالتطبيق في الشركة العامة لصناعة البطاريات == Integration Between Throughput Accounting And Theory of Constraints In Costs Identifying To Improve Operating Decisions
Author name:
رفل شاكر سلوم الخفاجي
Supervisor name:
منال جبار سرور السامرائي
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:
07T3658 - p.pdf
Abstract:
تميزت البيئة الصناعية في العصر الحديث بتسارع تطورات امكانياتها التقنية والفنية من اجل تلبية متطلبات السوق من المنتجات ذات الجودة والسعر المناسبين بما يضاهي الطلب على تلك المنتجات، وبذلك اعتمدت الشركات الصناعية انظمة ادارية ومحاسبية تواكب وتحاكي التطورات ا | Characterized by the industrial environment in the modern era accelerated developments potential technical and functional in order to meet the market requirements of quality products and price appropriate including comparable demand for those products, and thus adopted the industrial systems, administrative and accounting cope with and simulate technological developments and their associated complications and standards for performance and ways to achieve its goals.Based on those requirements have emerged many of the techniques and approaches in management accounting with the assumptions and attitudes differentiated in an attempt by their authors to find ways to achieve success, which is different from one perspective to other, and most important ingredients for success to build on good decisions based on sound foundations and scientific rather than relying on experience and skillfor those in charge of the decision - making process.Also, many of these particular operating decisions which need to cost measurement for sound output of the production process to be the foundation stone for the start of improvements and enhancements on the components profitability wich achieves the satisfactory results.Among these approaches the entrance to the accounting for achievement, who tried to put forward the concept of the cost is different from the traditional concept and development of related standards by renaming some of them and a fundamental change to the concept of others and the introduction of new variables in the cost measurement process.It is administratively emerged as the Theory of Constraints as one of the methods to deal with scarce resources relatively To overcome the constraints and limitations that impede economic unity in its progress towards achieving its goal, have been subjected to a lot of criticism from researchers over the past two decades, also appeared to her supporters tried to use its way simplified and expanded to include unitswith a different activity is productive activity.Study importance derives of accelerating industrial developments that need to be systems cost - accommodate these developments and focus on all that would maximize its goal, throughput accounting has focused on changing the costs structure considered raw materials only element that changes with activity volume as wage labor and factory overhead been enter under the fixed section to simulate the increasing automation in the industrial environment, as well as the Theory of Constraints focused on bottlneck and capacity constraints and other restrictions that reduce the throughput unless they are managed and processed.Based on the above, the study hypothesis has to be integration between throughput accounting, the theory of constraints will determine the costs that rathonalize operational decisions and increase thier quality.This study has been applied to, in the company of the public sector companies in Iraq is the General Company for batteries which were extracted the necessary data required to build and test the relrvance of the information generated in the rationalization of a package of operational decisions that are replicated in each industrial unit approx.The study concluded a set of conclusions and recommendations in the theoretical and practical sides embodied in the most important variables affecting the success of each company.
