الاستخدام المحاسبي للقيم المعيارية المطابقة واثرها على عملية تقييم أداء الشركات : دراسة تطبيقية على عينة من الشركات الصناعية العراقية

الملخص EN

This study is considered one of the maiden studies in cost estimation field and measuring the impact of firm efficiency on its financial performance in the accounting field.

using fitted value which is one of the contemporary methods could help the accountants and the management at the same time to know the firm efficiency through comparing the actual performance with the standard performance and then measure the cost and revenue variances.

Using fitted value, this study deals with twelve of Iraqi companies working in industrial sector for 12 years period from 2004 to 2015.

Value estimating is not the only objective of this study; variance analysis through partial adjustment model is used to determine the firm efficiency.

If Beta value is equal or near to 1, this indicates high firm efficiency and minimal variance between the actual and standard values, and vice versa, if Beta value is found to be zero or near to this value, this indicate that inefficiency of firm performance.

The study extends its objectives to measure the impact of firm efficiency on financial performance by considering the efficiency of the firm as an independent variable and firm profitability which is indicated by ROA as a dependent variable