إعداد كشف الدخل وفق المحاسبة عن الإنجاز و أثره في تقييم الأداء : دراسة تطبيقية في شركة مصافي الجنوب-مصفي البصرة

الملخص EN

The research aims to know the effectiveness of throughput accounting in providing the necessary information to assist management in evaluating performance as one of the approaches to cost accounting and management accounting that helps to evaluate performance in line with modern trends in the manufacturing environment.

The research was applied to the Southern Refineries Company / Basra Refinery as one of the companies in the industrial sector in Iraq.

The research relied on the scientific method that combines theory and practice.

The research concluded a set of conclusions, the most important of which is the failure of the company to properly exploit the research sample of the energy available in it.

This is due to a defect in the use of plans and policies in them, as the use of traditional systems that aim to work with high efficiency leads to the high volume of stock that negatively affects the company.

And we were able to conclude that throughput accounting focuses heavily on sales as the only source through which throughput (profit) is achieved, in addition to providing accurate and important information to choose the most profitable product mix by rearranging the products according to the completion throughput rate minute the product takes in the restricted resource during the production stages.