التكامل بين أساليب المحاسبة الإدارية الحديثة وفق نظام ERP لتحقيق الميزة التنافسية : أنموذج مقترح للتطبيق في شركة الجزيرة للألبان و المثلجات المحدودة للفترة 2018-2019

الملخص EN

In the light of the spread of free trade between countries and the successive environmental changes and competition, the goal of improving the performance of the establishment and maintaining its sustainability and strengthening its competitiveness is one of the vital objectives that occupy a great deal of the management thinking of the establishment.

The reduction of the cost of products and services is provided through facilitating the most important of the main concerns at present to keep up with the competition in the markets.

The establishments are always striving to stay in competition in a modern business environment and achieve competitive advantage.

The research focused on the application of the integration of some of the methods of modern management accounting according to the ERP system in the company Aljazera ice cream and milk limited to reduce the costs facing enterprises under the conditions of the Iraqi environment, especially industrial.

The letter aimed at the possibility of applying some methods of modern administrative accounting and areas of integration between these methods according to the ERP system.

This leads to the achievement of competitive advantage in industrial facilities.

The study also reached the conclusion that the achievement of competitive advantage requires the establishments to adopt the modern administrative accounting methods that correspond to the size of the establishment and the nature of its activities.

The application of these methods leads to the best use of available resources.

The integration of modern accounting methods contributes to the competitive advantage.

This integration will be better if it is in accordance with the ERP system.

One of the most important recommendations of the study is to pay attention to the application of the ERP system and the methods of modern administrative accounting and to train the staff in this area because of the advantage of these methods of the role in achieving the competitive advantage.