تصميم هيكل الكلفة الأمثل باستخدام البرمجة الخطية

الملخص EN

One of the important problems facing the Iraqi industry at the present time is the many challenges it faces at the level of the internal and external environment, since the industrial sector in particular in 2003 is still neglected and suffers from many problems, and in order to address them, the men's clothing factory in Najaf was chosen As a sample for our study Whereas, the focus here has been on evaluating the cost structure of the aforementioned factory’s products and harnessing the resulting indicators in rationalizing the strategic performance of the plant in light of the internal and external environmental influences, and due to the fact that the production technology dates back to the eighties of the previous century and the fact that the plant absorbed large numbers of workers in the post-2003 period, These factors led to the emergence of administrative slack and underemployment in the aforementioned factory.

Therefore, the work clause or (wages and salaries) deviated from the standard measurements, making the cost structure higher than the local, regional and global measurements, and then this withdrew to the strategic performance of the aforementioned laboratory, and the researcher adopted M.

And employ these methods to rationalize strategic performance.