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تصميم نظام محاسبة التكاليف الالكتروني لشركة الخطوط الجوية العراقية == Design Electronic Cost Accounting System For Iraqi Airways
Author name:
محمد تحسين علي مهدي
Supervisor name:
حنان صحبت عبد الله
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:
07T4005 - p.pdf
Abstract:
استند هذا البحث الى مشكلة حقيقية وواقعية المتمثلة بعدم وجود نظام محاسبة تكاليف في شركة الخطوط الجوية العراقية وبالتالي تكون عملية تسعير الخدمات المتنوعة التي تقدمها الشركة عينة البحث من النقل الجوي والشحن الجوي ووقود الطائرات وخدمات تموين الطائرات ليست | the research Was based to a real and realistically problem of that there are no cost accounting system in Iraqi Airways and therefore be varied services provided by the company's pricing process research sample of air transport and air cargo and aviation fuel and aircraft catering services are not properly especially in the light of new data new companies from entering the competition in the Iraqi aviation industry and therefore does not provide price flexibility in order to compete to get market share, And then research solution this problem through design cost accounting system that covers all the costs incurred by the company in order to provide the design services and also has been the development of this system to an electronic system in order to meet the management requirements of reports and information costs quickly and more accurately in order to help them to make to various resolutions In order for the vast amount of financial data compared to accommodate the rest of the Iraqi companies to the fact that the company's research sample Winning the only company considered to the Iraqi transport ministry , A researcher has found to a lot of conclusions, most notably is there is a clear failure by the company to attend the dates of travel caused by a weakness in the rules of procedure of the company and the lack of proper follow - up to a number of flying hours per aircraft and for each line or airline sector process and therefore lead to a non comparisons between more than a plane to see the differences in hours as well as the lack of company's ability to estimate the cost of air transport service scientifically sound, practical, and thus also affect the travel tickets that are unrealistic pricing process, as well as also the case in the rest of the services offered by the company.
