استخدام المحاسبة عن الإنجاز و أساليب الكلفة التقليدية في اتخاذ القرارات قصيرة الأجل : دراسة تطبيقية في شركة الحياة لإنتاج المشروبات الغازية و المعدنية المحدودة أربيل

الملخص EN

The research aimed to demonstrate the role of Throughput accounting in providing the appropriate information to increase throughput and make management decisions, as well as comparing Throughput accounting with the traditional methods for determining the cost.

Using a set of ratios and equations related to Throughput accounting and then using throughput accounting and traditional methods in making production decisions.

The research reached a set of conclusions, the most important of which are the following: The presence of multiple products and flavors in the study sample company that is produced from only three production lines leads to a shortage in The available production capacity, therefore, the management must make a decision about the quantity and quality of products that must be produced through the available production capacity, where the throughput analysis model can be used to assist management in making these decisions so that the decision taken leads to achieving the highest profit through the optimal mix of products under the restricted resources.

The research made several recommendations, the most important of which are the following: The necessity of making short-term productivity decisions by the company, the research sample, according to the results of the throughput analysis model, because this will lead to the exploitation of production capacity in light of the restricted resources in the best possible way.