إثر نظم محاسبة التكاليف و استثمار الميزة التنافسية (الدعم الحكومي)‎ في خفض التكاليف في شركات القطاع العام : دراسة تطبيقية شركة ديالى العامة

الملخص EN

The research aims to identify how companies can reduce their costs through the use of modern cost systems and investing government support for them, as well as developing production systems and keeping pace with technical development in a way that helps them increase the ability to compete with similar imported products entering the country and how they operate in the permanence and continuity.

That.

The importance of this study lies in presenting and addressing the challenge facing companies to increase the growth of their profits by reducing their costs to achieve a competitive advantage with their counterparts.

This study included presenting the problem of industrial companies in the difficulty of choosing an appropriate mechanism to reduce costs that enables them to achieve profits to maintain their competitive position in the market with the Iraqi market opening up to foreign production.

Furthermore, the practical situation was embodied in the Diyala Public Company, which represents one of the Iraqi Ministry of Industry companies.

Data related to the research were collected through statements and schedules of production and sales for the electrical transformers department for five years before 2003 and five years after, and that the results of the study prove the weakness of the cost systems followed by these companies It led to a reduction in profits, weak production plans, and failure to protect the local product.

The most prominent recommendations were to follow modern cost systems and protect the product by increasing government support in limiting imports.