الصفحات الاولى:

توظيف منهج التكاليف على اساس الانشطة الموجهة بالوقت لتسعير الخدمات في القطاع الفندقي == Employing The Cost Method Based On Time - Directed Activities For Pricing Hotel Sector Services

اسم المؤلف: مرتضى ابراهيم مكي التميمي

اسم المشرف: نصيف جاسم محمد علي الجبوري

الموضوع العام: الادارة والاقتصاد

السنة: 2016

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: نتيجة التزايد الملحوظ في اعداد الفنادق التي تعمل في مجال السياحة والمنافسة الحادة, كان لابد من وجود اسلوب كلفوي حديث يتمكن ليس من احتساب تكلفة كل خدمة على حده ومدى ربحيتها فقط , بل كذلك يجب ان يكون قادرا على تحديد تكلفة كل زبون بحد ذاته ومدى ربحيته, وفي | Due to the noticeable increase in the numbers of the hotels working in the tourism sector and the vicious competence, it was necessary to find a modern costipng method capable of calculating the cost of each service alone and its profitability. And under the problems and deficiency of the traditional costing method in performing the demanded tasks, most of the studies, researches and the financial economic units sought to adopt Activity Basic Cost, but this method suffered from some issues that occurred in application, especially that related to the instant updating. Therefore, it was necessary to find a new way that includes all the strengths of the Activity Basic Cost (ABC) and overcomes all its flaws and weaknesses. The result of this quest was Time Driving Activity Basic Cost (TDABC).The researcher sought through the study to find the possibility of applying the TDABC to the activities of Zamzam tourism group by a model based on the time driving cost equations.Based on that, the researcher was able to contain the complexity of the various processes with the ability of processing any change that could occur suddenly with the ability of deciding the cost of each customer and his profitability. Also, the study was able to perform an instant update rather than the periodical one, and helping the management with determining the points where the cost is quite high and controlling it through finding the most effective factor on the cost increase and reducing it. The research reached the fact that applying TDABC method in the hotel sector is crucial which would support the efforts made for decreasing the cost in addition to the possibility of increasing the performance level of the managerial decisions. The researcher recommended that the service sector working economic units' awareness of the way to apply this method should be increased since it succeeded in overcoming the negative points found in ABC in determining the exact time of each activity. He also, recommended that the importance and characteristics of using TDABC method by hotels should be revealed through presenting the studies that can reveal the financial and administrative effect on the hotels.

تصميم نظام محاسبة التكاليف الالكتروني لشركة الخطوط الجوية العراقية == Design Electronic Cost Accounting System For Iraqi Airways

اسم المؤلف: محمد تحسين علي مهدي

اسم المشرف: حنان صحبت عبد الله

الموضوع العام: الادارة والاقتصاد

السنة: 2016

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: 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.

اسم المؤلف: صابرين كريم بلاسم

اسم المشرف: هاني حميد مشجل السويطي

الموضوع العام: الادارة والاقتصاد

السنة: 2016

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة واسط - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: واسط

الصفحات الاولى:

المستخلص: Process of combination that business corporations witnessed throughout the recent years have been attracted many researchers' attention due to size of processes which has done and what's resulted to new giant corporations contributed significantly to change the competitive ability in the markets. The study problem shows failure to adopt international financial reporting standards (IFRS) related to combination, as well as other reasons that limit combination process in Iraq.The problem of research stands out through the following questions : 1 - Does non - application of international accounting standards (IAS) limit business combination in Iraqi environment?2 - Does combination of businesses lead to rational investment decisions by of management of corporations or lead to flabbiness of those corporations?The study aims to expose international accounting standard (IAS) that concerned with business combination and how its effect on rationalization of investment decisions by management of corporations, also give features of Iraqi accounting base for business combination. Therefore, the study began from the following hypothesis : adoption of international accounting standards (IAS) facilitates process of business combination in Iraq, and it’s reflecting on rationalization of investment decisions.This hypothesis is dichotomizes for two hypothesizes : 1 - The failure to dependence on international standards financial reporting is one of reasons that lead to limit process of business combination in Iraq.2 - Business combination leads to increasing the profit, maximizing the market value, increasing return on the investment, and minimizing risks on investment which means rationalization of investment decisions.The study reached many conclusions and recommendations. one of the most important conclusions was non - dependence on international standards financial reporting that concerned with business combination in Iraq, whereas accounting standards become obligated apply when there is not Iraqi accounting base. With respect to recommendations, it’s very necessary to direct the corporations their efforts for combination because its role in rationalization of their investment decisions, as well as it's necessary should be there Iraqi accounting base related to business combination.