البحث — المستودع الرقمي العراقي

نتائج البحث: 10 من أصل 10

مداخل تقييم الاصول في ظل تعدد المفاهيم المحاسبية وانعكاساتها على جودة الابلاغ المالي في البيئة العراقية

اسم المؤلف: مصطفى يونس حميد المثنو

اسم المشرف: بشرى فاضل خضير الطائي

الموضوع العام: الادارة والاقتصاد

السنة: 2013

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: يؤثر تبني مفاهيم محاسبية Accounting Concepts محددة في عملية الاشتقاق المنطقي للمبادئ المحاسبية ومن ثم صياغة المعايير المحاسبية واجراءات التطبيق والممارسة العملية , التي تنعكس بدورها في تحديد شكل ومضمون الابلاغ الماليFinancial Reporting للوحدات الاقتصادية | The concepts of accounting describes the nature of accounting entities that operate in an economy characterized by private ownership, and affect the adoption of the concepts of specific accounting in the process of logical accounting principles derivation and formulate accounting standards and procedures for application and practice, which is reflected in turn determine the form and content of financial reporting.In the context of the above research aims to determine the relationship between the objectives of financial reporting and the multiplicity of concepts of accounting on the one hand, and between multiple concepts of accounting and valuation assets approaches on the other hand, it is then presented and discussed approaches adopted in the valuation of assets and the statement of its reflects on the quality of financial reporting, and finally define the objectives and concepts of accounting adopted in the Iraqi environment and the statement of its relationship with valuation assets approaches and its reflects on the quality of financial reporting. The research has conclude the need to reconsider the objectives of Iraq's economic entities financial reporting In light of the emerging environmental developments, including economic developments and the consequent re - look at some of the accounting concepts relevant to valuation assets approaches approved under the application of the unified accounting system and flexibility in the application of local accounting rules and standards

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

اسم المؤلف: رفل شاكر سلوم الخفاجي

اسم المشرف: منال جبار سرور السامرائي

الموضوع العام: الادارة والاقتصاد

السنة: 2013

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: 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.

تصميم نظام محاسبة التكاليف الموحد لقطاع الصناعات التحويلية == Design Uniform Cost Accounting System For Industrial Manufacturing Sector

اسم المؤلف: رجاء صادق بيجان

اسم المشرف: نصيف جاسم محمد علي الجبوري

الموضوع العام: الادارة والاقتصاد

السنة: 2013

الموضوع الدقيق: المحاسبة

الدرجة: ماجستير

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: يعد نظام محاسبة التكاليف من الانظمة التحليلية التي تلعب دورا مهم في دعم الادارة في التخطيط والرقابة واتخاذ القرارات, كما انها اصبحت ضرورة ملازمة لانشاء اي مشروع صناعي اكان ام خدمي ام زراعي..الخ.لقد الزم النظام المحاسبي الموحد الشركات بضرورة ان يكون لديه | The cost accounting system of analytical systemsThe Cos Accounting System is one the analytic Systems which plays important role by support the management in planning & control and decisions - making ,as it became attendant necessity to establish any project whether industrial , service or agriculture..etc.The consolidated accounting system has committed the companies to have their active costing system in which the management can obtain their own data, but we found most of the economic units face problems of applying the costing system because of reasons related to the system design itself or might be related to the requirements of the application success. So the Search has been prepared for the potentiality to set and designing Consolidated Costing System that provides relevant information for proper decision - making, So the need has been emerged in practical realism to review the costing system that came with the Consolidated Accounting System specially since increasing the demand for information and the changes that occurs in business environments and the insistence to perform competitive advantageous. Al - Kut General Company For Textile Industries has been selected as a field to apply this Search due to its importance on industrial sector level, in addition to experience of the company and its potentialities as well Through studying the truth of current costing system and identifying the weaknesses & strength points ,also create model for a Consolidated Costing System that fits the nature of cost centers and products too. The system has been applied and the outputs has compared in form that shows the information and the styles that is created from applying the new system shall be more efficient and important in serving the management to provide all requirements for information

اطار مقترح لانشطة التدقيق الاجتماعي ودوره في قياس الاداء

اسم المؤلف: امل محمد سلمان التميمي

اسم المشرف: جليلة عيدان حليحل الذهبي

الموضوع العام: الادارة والاقتصاد

السنة: 2013

الموضوع الدقيق: المحاسبة

الدرجة: دكتوراه

الجامعة: جامعة بغداد - كلية الادارة والاقتصاد - قسم المحاسبة

اللغة: العربية

مكان الجامعة: بغداد

الصفحات الاولى:

المستخلص: During the near past period, many significant changes took place in auditing as result of the huge rapid economics changes that’s influence in creating of many other kinds of auditing in addition to the Financial Auditing. One of the important kinds is Asocial Auditing. This Study aims to frame the concept of social auditing activities and try to develop a conceptual framework of social auditing for needing to it in the economic units , and tried to shed light on the importance of social Auditing in working environments, and to define some of the basic concepts for social performance, as wells as attempting to design and implement an accounting framework, in a way that aims to produce accounting information that shows the new roles of the accounting systems.This aims to determine and measure the extent ofthe effect of the leisure on the community, and showing social goals. The study found a set of conclusions, the most important of which was as the following : Social audit activities can help measure public policy consistency between promises and actual results. Verifying consistency between plans/programs/policies and actual results can lead to improvements in many governance areas, and can translate into economic and social benefits. A social audit activities is conducted over the life span of a scheme or programme, and not just in one go or at one stage. It audits the process, the outputs and the outcomes. It audits planning, implementation, monitoring and evaluation The auditing of social responsibility for economic units is stilla subject of dubitable between the researchers to define its concepts,nature, control, measurement and disclosing it to all the users offinancial statements. the general frame of the social responsibility is unlimited features and disagreed on its dimensions just today.The study also showed that the framework constructed can be modified to accommodate for different sizes,activities and structures of the economical unities. The study concluded in proposed framework for social auditing as well as a set of recommendations.