أهمية تحسين الأداء في تخفيض تكاليف البحث و التطوير و زيادة رضا الزبون : بحث تطبيقي في وزارة النقل-مرآب الكرخ الجنوبي للنقل الخاص

الملخص EN

The research discussed the importance of improving performance in reducing R & D costs and increasing customer satisfaction, The problem of research in the lack of adoption of service economic units of the transport sector on the modern and sophisticated methods depends on the innovation and knowledge and technological development of its operations when providing services to customers due to lack of interest in research and development activities and then not to accurately identify those costs and future returns of customer satisfaction and increase revenues and ensure control and Performance efficiency, The research aims at shedding light on the costs of R & D activities.

The R & D costs were determined and the costs of these activities were determined accurately when developing and converting the services from the manual system to the electronic system through the use of the smart card at constant prices.

And the role of R & D activities in improving the delivery of services to customers and indicating the future impact of costs associated with research and development activities on the performance of the economic unitBy measuring the ratio of inputs (total expenditure) on R & D activities to the value of revenue, measuring the output (sales volume) of these services and their rate of increase, as well as measuring profitability before and after the development of research and development activities.

The use of modern and sophisticated administrative and accounting methods based on the costs of research and development activities will lead to the provision of a strict control and accounting system that maximizes profitability and thus the satisfaction of the customer.