إمكانية تطبيق مقاييس المحاسبة عن الإنجاز في تعزيز الميزة التنافسية في الوحدات الاقتصادية بالتطبيق على معمل "ريكان" لإنتاج الكتل الكونكريتية

الملخص EN

The research aims to study and evaluate the extent of the application of measures of throughput accounting and find appropriate solutions to the problems currently experienced by the management of industrial units from the length of manufacturing time and the slow process in the production line and others, and directed to the purpose of maximizing the value of the customer and shareholders and face competition, survival, continuity, success and excellence in the changing markets.

During cost reduction, quality improvement and time reduction are critical factors to determine the competitive advantage of many industrial companies in the present era.

The research methodology was used by the researchers to achieve the research objectives and test their hypotheses through the application of measures (financial and non-financial) of the method of throughput accounting on the actual data of an industrial unit in the Kurdistan Region.

Manage constraints and bottlenecks to increase output "achievement" through the thrpughput rate (such as a measure of sales per unit of time) and the throughput margin (by comparing the value of sales and the variable cost, which includes materials only) of high quality rather than interest in reducing costs.

The research arrieved several recommendations, the most important, economic units are urged, including laboratory research sample to benefit from the information provided by the method of throughput accounting of what this tool role in providing information that will help to raise the efficiency of the economic performance of the unit and improve its profitability.