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استعمال مدخل التكاليف على اساس النشاط المرتكز على الاداء في تحسين كفاءة استخدام الموارد : دراسة تطبيقية في المستشفيات الحكومية في العراق == Using the Performance Focused Activity-Based Costing approach to improve the efficiency of the use of government hospital resources in Iraq (applied study)

Author name: حسنين محي مجبل

Supervisor name: امل عبد الحسين كحيط

General topic: Administration and Economics

Specific topic: Accounting - Costs

Degree: Master

University: Al-furat Al-Awsat Technical University - Administrative Technical College - Department Of Financial And Accounting Technology

Language: Arabic

University location: Najaf

First pages:

استعمال تقنيات ادارة التكلفة الاستراتيجية في قياس الكفاءة الانتاجية وتقييم الاداء في المدارس الحكومية : دراسة تطبيقية == The use of strategic cost management techniques in measuring production efficiency and evaluating performance in public schools "-"Applied study"

Author name: ساره فؤاد مسلم الفتلاوي

Supervisor name: امل عبد الحسين الابراهيمي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Al-furat Al-Awsat Technical University - Administrative Technical College - Department Of Financial And Accounting Technology

Language: Arabic

University location: Najaf

First pages:

تعزيز الابلاغ المالي باستعمال (EBR) لشركات القطاع العام بالعراق : دراسة تطبيقية في الشركة العامة للسمنت العراقية == Enhancing Financial Reporting using (EBR) for Public Sector Companies in Iraq (Applied Study in the Iraqi General Cement Company)

Author name: احمد هاتف رسول

Supervisor name: اسماء مهدي حسين

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: Al-furat Al-Awsat Technical University - Administrative Technical College - Department Of Financial And Accounting Technology

Language: Arabic

University location: Najaf

First pages:

تحليل مؤشرات اسعار اسهم الشركات في سوق العراق للاوراق المالية على وفق بعض عناصر البيئة الداخلية والخارجية : دراسة تحليلية == Analysis of the stock price indices of companies on the Iraq Stock Exchange according to some elements of the internal and external environment / Analytical study

Author name: حوراء فليح حسن

Supervisor name: احمد ميري احمد | مؤيد عبد الحسين الفضل

General topic: Administration and Economics

Specific topic: Financial and Accounting Techniques

Degree: Master

University: Al-furat Al-Awsat Technical University - Administrative Technical College - Department Of Financial And Accounting Technology

Language: Arabic

University location: Najaf

First pages:

استعمال سلسلة القيمة ودورة حياة المنتج في تقويم الميزة التنافسية السعرية : دراسة تطبيقية في الشركة العامة للاسمنت الجنوبية - معمل اسمنت الكوفة الجديد == Use of The Value Chain And Product Life Cycle In Evaluation The Competitive Advantage of Price

Author name: امير عقيد كاظم العرداوي

Supervisor name: ايمان محمد عبد الله الموسوي

General topic: Administration and Economics

Specific topic: Financial and Accounting Techniques

Degree: Master

University: Al-furat Al-Awsat Technical University - Administrative Technical College - Department Of Financial And Accounting Technology

Language: Arabic

University location: Najaf

First pages:

Abstract: في السنوات الاخيرة حصل تغير كبير في استراتيجيات المحاسبة الادارية وخاصة في مجالات خفض الكلف وتقويم الاداء التنافسي، فقد استعملة مدخل سلسلة القيمة ودورة حياة المنتج، بسبب ما تعانيه انظمة التكاليف التقليدية من قصور اذ لا تفي بمتطلبات الادارة الحديثة، ولمو | In recent years, a significant change go in strategies of management accounting, especially in the areas of reducing costs and performance. The entrances of the value chain and the product life cycle, has been used Because of inability the traditional costs of as do not meet the requirements of the modern management. And to keep pace with progress in all fields, especially the industrial sector the researcher put his first.interest in this subject to the fact that the Kufa Cement plant is suffering from intense competition led to a decline in sales due to the dumping of the Iraqi market with various types of cement from various origins which cause cement product for 2015 at gradient phase and reflected negatively on its ability to survive and grow in the market and keep it.The subject of the current study highlight the role of the value chain and product life cycle to assess the price competitiveness experienced by the cement producer, through a focus on the targeted cost technique as one of modern technologies in industrial product pricing as it depends on the market approach in determining Competitive price that is through pleasing the customer and ensure their loyalty to the product.After crystallization of the conceptual framework and review of previous related research efforts, a study hypothesis was formulated and tested in General Company of Southern Cement - The Cement Kufa plant. in order to identify and use Value Chain tool in reducing of product life cycle cost through consensus between value chain activities efforts, that is, research and development activities, design, production, marketing, distribution, and customer service as well as supportive activities as the Infrastructure, activities Human Resource Management , activity Technology, activities and Purchases, activities. These goals came from the importance of the study, as its importance stems from the integration of the value chain and product life cycle in order to identify opportunities for cost reduction and assess the competitive advantage of the price. The main findings of the study as follows : 1. To analyze the value chain two methods, the first one is the analyze a series of internal value chain of the company, which is called (Porter), method where divide of the value chain activities into two groups of activities, the first consisting of five core activities and the other consistency four activities are in support, while the second method is the method of analysis of manufacturing value, which includes six activities starting from the birth of the idea and ended with provide the service to the customer2. Adopting target cost for the purpose of product pricing, particularly competing products in the manufacturing modem environment as required for the adoption of the target price (market price) of the product contender and then refer to calculate the target costs depending on the analysis of operations to the prime unit sub - activities and determine the costs and try to activate or cancel no - value added activities. The study concluded with a set of recommendations, the most important first : the need to apply the product life cycle as it contributes to the innovation product through the use of the value chain that determine the activities that add value and exclude activities that no value added through production process, and secondly : the company should work on reducing the price of the product or add a competitive edge before the product is up to the stage of deterioration is done either by reducing the profit margin target or target cost reduction.

مدى التزام مراقب الحسابات بمعيار فحص استمرارية المشروع من خلال الاجراءات التحليلية لغرض ابداء رايه : دراسة تطبيقية لعينة من مراقبي الحسابات في العراق == Extent of Auditor'S Obligation To Examine The Standard of Continuity of The Project Through The Analytical Procedures For The Purpose of Expressing An Opinion - Practical Study of A Sample of Auditors In Iraq

Author name: احمد غازي محمد البهادلي

Supervisor name: علاء فريد عبد الاحد يوسف بطو

General topic: Administration and Economics

Specific topic: Financial and Accounting Techniques

Degree: Master

University: Al-furat Al-Awsat Technical University - Administrative Technical College - Department Of Financial And Accounting Technology

Language: Arabic

University location: Najaf

First pages:

Abstract: This research aims to identify the extent to which the auditor in the Audit Court and the offices of the auditors' guidelines of the international audit 570 standard as well as to identify the extent of compliance with the auditor to express an opinion sustainability of the project through the analytical procedures performed by, or find a relationship between the ISA's 570 continuity and ISA 520 analytical procedures, and also to identify the obstacles faced by the auditor of the sample in the application of criteria 570.520 the research aims also to contribute to the possibility of their application in the work of the auditor, As it purports search also to identify the most important subsequent events that may affect the continuity of the project and what are the guidelines mentioned by ISA 560 (subsequent events) to deal with such events, where he originated the goals of the problem suffered by the search of cases of inability to continue facing some economic projects, despite assurances from the administration that refer to the safety of the continuity of the project when preparing financial statements as the auditing profession career serving conflicting parties in interest who are users of financial statements so it is always keen to have her opinion the financial statements, which verified by offered as fair a sincere representation accounting information, Where he sought Search For his part, applied to the number of auditors in the Board of supreme audit and auditors of some of the auditors' offices in Iraq, to demonstrate the commitment of these monitors the standard of international scrutiny own 570 continuity when the screening process and appropriate evaluation of the imposition of continuity as well as the extent of their employment applications analytical procedures when examination of the process of the project's ability to continue under the ISA 520 (analytical procedures), as well as his role in the realization of subsequent events that may raise doubts about the project's viability, were examined or determine the scope of this commitment by extrapolating to a group of auditors' reports audit Court and the offices of the auditors and determine any observations and explanations that are consistent with the criteria as well as the preparation of questionnaires were distributed to a number of auditors has been hiring them also to promote the process of determining the extent of the auditor's commitment to two criteria, Research has recorded several conclusions in the side (theoretical and practical) of the most prominent of the hypothesis of continuity depend on a lot of accounting principles, a major accounting impose should the auditor examined and hosted and express an opinion about it under international scrutiny 570 standard, as well as he has to employ analytical procedures Forum contained in ISA 520, "analytical procedures" in order to help him get to items that carry a high rate of risk and may include doubt continuity indicators, as well as the research found that there are acceptable for application of international criteria vertebrae 570,520 by the auditors in Iraq.

التكامل بين اليات المحاسبة الرشيقة وتطبيقات التكاليف على اساس الانشطة دراسة حالة في الشركة العامة للسمنت الجنوبية - معمل سمنت النجف الاشرف == Integration Between Lean Accounting Mechanisms And Activity Based Costing Applications Case Study in the General Company for Southern Cement - Cement plant Najaf

Author name: علي مهدي حميد الداوودي

Supervisor name: حسين جاسم فلاح الشمري

General topic: Administration and Economics

Specific topic: Financial and Accounting Techniques

Degree: Master

University: Al-furat Al-Awsat Technical University - Administrative Technical College - Department Of Financial And Accounting Technology

Language: Arabic

University location: Najaf

First pages:

توظيف مكونات الرقابة الداخلية لتعزيز جودة التدقيق الخارجي بحث تطبيقي في عينة من المصارف العراقية الخاصة == Employ internal control components to enhance the external audit quality Applied research in a sample of Iraqi private banks

Author name: مرتضى محمد شاني الحسيني

Supervisor name: ابراهيم عبد موسى حسين السعبري

General topic: Administration and Economics

Specific topic: Financial and Accounting Techniques

Degree: Master

University: Al-furat Al-Awsat Technical University - Administrative Technical College - Department Of Financial And Accounting Technology

Language: Arabic

University location: Najaf

First pages:

دور التكاليف على اساس الانشطة في اعداد الموازنة التشغيلية للمصروفات في القطاع الصحي الحكومي : بحث تطبيقي في دائرة صحة محافظة ذي قار == The role of costs on the basis of activities in the preparation of operating budget of the expenditure in the public health sector (Applied research in the Department of Health in Dhi Qar governorate

Author name: سما باسم محمد الحسناوي

Supervisor name: اسماء مهدي حسين الهاشمي

General topic: Administration and Economics

Specific topic: Financial and Accounting Techniques

Degree: Master

University: Al-furat Al-Awsat Technical University - Administrative Technical College - Department Of Financial And Accounting Technology

Language: Arabic

University location: Najaf

First pages:

تحسين المعلومات المحاسبية باستخدام موازنة البرامج والاداء : بحث تطبيقي في مديرية بلدية النجف الاشرف == Improve the accounting information by using programming and performance budgeting applied research in AL - Najaf AL ashraf Municipality Directorate

Author name: ولاء معين كاظم فخر الدين

Supervisor name: ابراهيم عبد موسى حسين السعبري

General topic: Administration and Economics

Specific topic: Financial and Accounting Techniques

Degree: Master

University: Al-furat Al-Awsat Technical University - Administrative Technical College - Department Of Financial And Accounting Technology

Language: Arabic

University location: Najaf

First pages:

المقارنة المرجعية للانشطة المصرفية وفق اتفاقيات بازل : بحث تحليلي في عينة من المصارف العراقية والاردنية == Benchmarking banking activities According to the Basel Analytic research in a sample of Iraqi& Jordan banks

Author name: موج عباس جاسم الحجيمي

Supervisor name: هاشم مرزوك علي الشمري | امل عبد الحسين كحيط

General topic: Administration and Economics

Specific topic: Financial and Accounting Techniques

Degree: Master

University: Al-furat Al-Awsat Technical University - Administrative Technical College - Department Of Financial And Accounting Technology

Language: Arabic

University location: Najaf

First pages: