أنموذج مقترح لاستعمال التكلفة على أساس النشاط المرتكز على الأداء في تطبيق بطاقة الأداء المتوازن المستدامة

الملخص EN

The problem of research was the inability of traditional cost systems to provide the appropriate information necessary for the departments of economic units to take various administrative decisions, especially decisions related to product quality and cost, as well as a lack of awareness of these units of the importance of modern management accounting techniques and their application and the nature of complementary relations between them that are reflected positively on All axes of performance required from those units, and in order to address this problem, the research aims mainly to study and analyze the Performance Focused Activity Based Costing System (PF-ABC) and Sustainable Balanced Scorecard (SBSC), K by using the outputs of the Performance Focused Activity Based Costing System, which is the appropriate verbal information as inputs to the Sustainable Balanced Scorecard technology in a manner that gives a comprehensive and clear picture of the reality of the performance of the economic units.

In order to achieve the goal of the research and test its hypotheses, the General Company for Electrical and Electronic Industries / Refrigerant Engine Factory located in Baghdad was chosen as a research place, and a cost accounting system was applied in the economic unit in question and its use of the system (PF-ABC) and technology (SBSC), and then applied The proposed model in it, on this basis, SBSC technology was discussed and how to translate the message and vision of the economic unit into concrete goals according to the system (PF-ABC), as this system worked to improve competitive performance through better management of excess energy and optimal use of available resources and analysis Activities as well as the Rapid response to customer requests, translating losses into costs, working to reduce these costs and monitoring and evaluating performance, which gives management full flexibility to make sound management decisions.