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دراسة وتطوير نظام التكاليف في الشركة العربية لكيمياويات المنظفات معمل الالكيل بنزين المستقيم - بيجي == Study And Development of Costing System In The Arab Company For Detergent Chemicals (Linear Alkyl Benzene Factory - Beji)
Author name:
معاد خلف ابراهيم الجنابـي
Supervisor name:
خالد غازي عبود التمي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Master
University:
University of Al Mosul - Faculty Of Administration And Economics
Language:
Arabic
University location:
Mosul
First pages:
07T3258 - p.pdf
Abstract:
تعد محاسبة التكاليف احد اهم فروع المحاسبة استخداما في الشركات الصناعية وذلك للاهداف التي تسعى محاسبة التكاليف الى تحقيقها والمتمثلة باهداف قياس تكاليف الانتاج وتوفير المعلومات التكاليفية اللازمة للتخطيط والرقابة واتخاذ القرار. فقد كانت محاسبة التكاليف لو | Cost accounting is considered one of the most important branches of accounting used in the industrial companies because of the aims that costs accounting try hard to achieve. These aims are accounting production costs, providing cost information required for planning, control and decision making. Cost accounting, if compared with financial accounting, has been developing quickly with the events and conditions surrounded and responding to the new demands of information that produce. Technical revolution had a deep impact upon the development of cost accounting with respect to the aims, systems, styles, means and samples that use cost information. Additionally, developing of industrial companies, in which the manufacturing work performed, depending on developed devices and machines - electronically controlled by using flexible and integrated manufacturing systems - , was the most important reason of developing, spreading and importance increasing of cost accounting. This is because aims of cost accounting meet with the basic aims of those companies. The aims are to access precisely to the costs of their products under the complexity of productive work and the great technological and informatics development. For developing and importance increasing of cost accounting accompanies with the great revolution in manufacturing, industrial companies inside the industrial sector are not of one industrial activity but there are many activities within the industrial sector. So, cost accounting must give cost information required by those companies. Thus, giving information suitable to the nature of companies’ activity means that there is cost system of industrial companies suitable to the nature of activity of every company and considerations of production in such companies. This must take into consideration that cost accounting in the industrial companies does not ignore the importance of cost accounting in the service companies or establishments. For industrial chemistry is one of chemistry branches, petrochemical industries are considered the most important branch of industrial chemistry. Industrial companies that manufacture chemical materials and detergents are not different from the other industrial companies working in the industrial sector respecting the importance of cost accounting. Those companies give great attention to cost accounting according to the input importance of the activity of such companies. Petrol or one of its derivatives is the base of such type of industries. For petrol is the base of petrochemical industries, that industry has great importance with respect to the activity of companies working in this field. Importance of activity of those companies can be determined by the following : 1. According to the nature of company inputs of that industry represented by petrol (or one of its derivatives), importance of petrol and increasing in costs of petrol extraction.2. According to company outputs that of chemical nature whose importance greatly increased because outputs of this industry are increasingly used as inputs in other industries. Arab Company for Detergent Chemicals is one of edifices of detergent chemicals industry in the Arab region. Company represented the problem, hypothesis and importance of research through studying cost system in the company, determining aspects of deficiency and defects and providing solutions and suggestions through developing the methods of cost accounting in the company in one chapter of this rsearch. This research is divided into three chapters : Chapter One clarifies the effect of recent manufacturing environment upon the basic elements of costs accounting systems in the industrial companies through the following three sections : The First Section deals with the basic elements of costs accounting systemsin the industrial companies, whereas The Second Section clarifies the technical development and the recent manufacturing environment. Section Three clarifies the effect of recent manufacturing environment upon the basic elements of costs accounting systems. Chapter Two is assigned to study the costs system in the Arab Company for Detergent Chemicals through the following three sections : The First Section includes a brief definition of the Arab Company for Detergent Chemicals. The Second Section explains the reality of costs accounting system in the company. The Third Section shows the account of production costs in the Arab Company for Detergent Chemicals for the forth season of 2005. Chapter Three includes developing the costs accounting system in the company through the following two sections : The First Section deals with developing the basic elements of costs accounting system in the Arab Company for Detergent Chemicals. The Second Section includes the developing of costs accounting reports in the Arab Company for Detergent Chemicals.Lastly, this research includes conclusions and suggestions attained by the researcher through his theoretical and practical study, as well as the recommendations suggested on the basis of conclusions. Study Results : 1. Planning productive power was not accessible because the section (Beji refinery), providing the basic raw material (kerosene) for the company all through the year, can not provide this raw material whenever the company need although there are many tanks of raw material in the company. This is because many reseans related to repeated cessations in the refinery and continuously cutoff in electricity. The refinery as well as the company require many days to re - start if they pass along such conditions. All these reasons affect the costs on the level of one ton and the level of one productive line. 2. Cost system in the company concentrates on the aim of accounting production costs if possible, more than achieving other aims such as providing information required in planning, control and decision making. 3. The ratio between cost of raw material and total cost is approximately 75%. It is great ratio in comparison with total cost. This proves the obvious and great influence of raw material cost upon the production of one ton of the aimed products. 4. The evidence of costs centers suggested by the cost system of company has many aspects of deficiency and defects. Cost system in this company does not include an evidence of cost elements and document group, nor evidence of units of cost account.
