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دور محاسبة التكاليف في ترشيد القرارات بالتطبيق على شركة التامين الوطنية في العراق == The Role of Cost Accounting in Ratiomalizing Decisions With Application to The National Insurance Company in Iraq

Author name: حسين امين حسين البامرني
Supervisor name: خالد غازي التمي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul

اطار مقترح للابلاغ المالي عن الموجودات التراثية : دراسة حالة == Suggested Framework of Financial Reporting on Heritage Assists : A Case Study

Author name: غادة يونس هادي حديد
Supervisor name: وحيد محمود رمو الابراهيمي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul

تطوير الافصاح المحاسبي الالكتروني باستخدام لغة تقارير الاعمال الموسعة (XBRL) بالتطبيق على مصرف الموصل للتنمية والاستثمار == Development of Electronic Accounting Disclosure by Using Extensible Business Reporting Language (XBRL) : applying to Mosul Bank for Development and Investment

Author name: عبد الله زياد هاشم القزاز
Supervisor name: زياد هاشم السقا
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:

استخدام الشبكات العصبية اداة للمحاسبة الادارية في ترشيد القرارات الاستثمارية : دراسة حالة في ديوان محافظة نينوى == The use of Neural Networks a Tool for Managerial Accounting in the Rationalization of Investment Decisions (Case Study in The Office Nineveh Governorate)

Author name: دعاء ادريس يونس ابراهيم التميمي
Supervisor name: وحيد محمود رمو
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:

تطوير تدقيق الاداء لوحدات القطاع العام : دراسة تطبيقية في جامعة الموصول == DEVELOPMENT OF PERFORMANCE AUDITS FOR PUBLIC SECTOR UNITS, AN APPLIED STUDY AT THE UNIVERSITY OF MOSUL

Author name: صهيب ميثاق حسن حياوي
Supervisor name: كبرى محمد طاهر حمودي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:

تاثير تحليل النص والمشاعر على جودة الابلاغ المتكامل : دراسة تطبيقية == The Impact of Text and Sentiment Analysis on the Quality of Integrated Reporting An Applied Study

Author name: سيف عبد الرزاق محمد الوتار
Supervisor name: وحيد محمود الابراهيمي
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Mosul
First pages:

اطار مقترح للنظام المحاسبي الحكومي اللامركزي في بيئة الحكومة الالكترونية في العراق == A Proposed Framework for A Decentralized Government Accounting System in The E-Government Environment in Iraq

Author name: اوراس جلو حسن جلو
Supervisor name: سنان زهير محمد جميل
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:

استخدام المعلومات المحاسبية في تقييم البدائل لاعادة اعمار المدينة القديمة في الموصل : دراسة تطبيقية == Using of the accounting information in evaluating alternatives for the reconstruction of the old city in Mosul- Applied Study

Author name: اسماء سالم محمد علي الحمداني
Supervisor name: ماهر علي حسين الشمام
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:

اجراءات الرقابة الداخلية على جباية الايرادات في مديرية توزيع كهرباء نينوى/ المركز == The possibility of activating the internal control system under the implementation of the colleetion system raising in Ninawa Electricity Distribution Directorate

Author name: عبد الله فوزي يوسف الحمو
Supervisor name: كبرى محمد طاهر حمودي
Specific topic: Accounting
Degree: Higher Diploma
Language: Arabic
University location: Mosul
First pages:

تقييم دور المدقق الداخلي في الحد من مخاطر الائتمان المصرفي في مصرف الرافدين / فرع الحمدانية 236 == The Assessment of Internal Auditor Role in Reducing the Risks of Bank Credit in Al-Rafidain Bank / Al-Hamdaniya Branch 236

Author name: محمد جمال خليل الفخري
Supervisor name: لقمان محمد ايوب الدباغ
Specific topic: Accounting
Degree: Higher Diploma
Language: Arabic
University location: Mosul
First pages:

تحديد التكلفة المناسبة للوحدة السكنية باستخدام هندسة القيمة : دراسة تطبيقية في مشاريع وزارة الاسكان والاعمار == Determine the appropriate cost of housing unit using value engineering applied study in the projects of the Ministry of Housing and Construction

Author name: فراس ابراهيم كريم الحميري
Supervisor name: خالد غازي التمي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:

الاطار المفاهيمي للمحاسبة القضائية ومتطلبات تطبيقها في البيئة المالية العراقية == The Conceptual Framework of the Forensic Accounting &Requires For It's Applying In an Iraqi Financial Environment

Author name: رافي نزار جميل
Supervisor name: مقداد احمد الجليلي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:

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
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:
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.

تاثير اليات الحوكمة على الافصاح المحاسبي الطوعي في القطاع المصرفي : دراسة استطلاعية في مصارف القطاع الخاص العراقية == The Impact of Governance Mechanisms on Voluntary Accounting Disclosure in the Banking Sector - A Prospective Study in the Iraqi Private Sector Banks

Author name: ليث خليل ابراهيم
Supervisor name: لقمان محمد ايوب الدباغ
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:

المعالجات المحاسبية لمشاكل القياس والافصاح عن راس المال الفكري : دراسة حالة == The Tretement Of Accounting Problems In Measurement And Disclosure The Intellectual Capital Study Case

Author name: هيثم هاشم قاسم الخفاف
Supervisor name: مقداد احمد يحيى الجليلي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:

الاستراتيجية الملائمة لادارة الكلفة بهدف التخفيض : بالتطبيق على الشركة العامة لصناعة الادوية والمستلزمات الطبية في نينوى == The Adequate Strategy of Cost Management Aiming at Reduction Applied to the General Company for Drugs Industry & Medical Requirements, in Nineveh

Author name: هشام عمر حمودي عبد الحديدي
Supervisor name: صالح ابراهيم يونس الشعباني
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:

التعددية في اغراض التكلفة ودورها في دقة القياس المحاسبي : دراسة تطبيقية على كلية الحدباء الجامعة == The Role of the Multi cost objectives in Measurement Accuracy The study applied on al - hadba University College

Author name: هدى سالم حسين مرعي المعاضيدي
Supervisor name: محمد علي احمد السيدية
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:

الدور المحاسبي في بيان تاثير القيود : دراسة امكانية تطبيق نظرية القيود في معمل الغزل والنسيج - الموصل == Possibility of Application the Theory of Constraints in the industrial Organizations by applying on Factory of Fabric and Weave in Mosul

Author name: نشوان طلال سعد الله الطرية
Supervisor name: هاني جبر محمود السيدية
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:

مشاكل القياس والافصاح عن حقوق الملكية ومعالجتها في شركات مساهمة مختارة من محافظة نينوى == Problems of Measurement and Disclosure for owner’s Equity and it’s Treatment in Corporation Company Selective in Ninava Governaret

Author name: نسيم يوسف حنا
Supervisor name: مقداد احمد يحيى الجليلي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:

مدى امكانية تطبيق ABC كاسلوب حديث في محاسبة التكاليف : بالتطبيق على معمل الغزل والنسيج في الموصل

Author name: ندى عبد الرزاق سليمان اغا
Supervisor name: خالد غازي عبود التمي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:

الاستخدام المحاسبي لنموذج المسار الحرج في ترشيد كلفة الصيانة في معمل سمنت حمام العليل القديم == THE ACCOUNTANCY USING OF CRITICAL PATH MODEL IN RATIONALIZING THE MAINTENANCE COST In Hammam AL - A’lil Old Cement Factory

Author name: مي ابلحد افرام
Supervisor name: صالح ابراهيم يونس الشعباني
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:

نظام تكاليف لشركات المقاولات في الجمهورية اليمنية : تصميم وتطبيق على الشركة العربية للمقاولات == A proposal Framework for the disclosure of social responsibility in the financial statements and its effect in the decisions of users Applied to Kufa Cement Plant

Author name: مارب احمد عبد الله محمد المحجاني
Supervisor name: حسين هادي عنيزة
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:

التحليل الاستراتيجي للتحديات التي تواجه مهنة مراقبة الحسابات في اطار عناصر البيئة التقنية الحديثة العراق : حالة دراسية == The Corporate Governance and Income Smoothing Relation A Practical Study in a Sample of the Iraqi Banks

Author name: فيحاء عبد الخالق يحيى البكوع
Supervisor name: مؤيد محمد علي فضل الفضل
Specific topic: Accounting
Degree: Doctorate
Language: Arabic
University location: Mosul
First pages:

دور نظام معلومات التكاليف في تكامل نظم المعلومات في الشركات الصناعية : دراسة ميدانية في الشركة العامة لصناعة السكر والخميرة - الموصل == The Role of Costing Information System in The Aggregate of Total Information Systems in the industrial firms - A field Study in the General Company of Sugar Manufacturing \ Mosul

Author name: علي حازم يونس اليامور
Supervisor name: محمد علي احمد السيدية
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:

تفعيل نظام الرقابة الداخلية في ظل حوكمة الشركات : دراسة في عينة من الشركات المساهمة في محافظة نينوى == Activation of Internal Control System Under in Corporate Governance A Study in Sample of Companies in Nineveh Governorate

Author name: عبد الواحد غازي محمد النعيمي
Supervisor name: منهل مجيد احمد العلي
Specific topic: Accounting
Degree: Master
Language: Arabic
University location: Mosul
First pages:
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