التكامل بين محاسبة الإنجاز و نظرية القيود لزيادة الكفاءة الإنتاجية : بحث تطبيقي في الشركة العامة لصناعة النسيج و الجلود-مصنع القطنية

الملخص EN

The modern manufacturing environment was characterized by the acceleration of its technical and technical capabilities in order to meet the market requirements of products of appropriate quality and price and in line with the demand for those products, which prompted companies to search for administrative systems that keep pace with these technological developments.

This research derives its importance from the acceleration in industrial developments that created the need to focus on achievement accounting that changed the cost structure because it considers the direct raw materials cost as the only variable element, while wages and other industrial costs are included in the fixed part as well as focusing on the theory of constraints that are concerned with bottleneck centers And restrictions that reduce the company's achievement, which requires managing and addressing these restrictions to achieve the company's goals.

The research hypothesis was based on the fact that the integration between achievement accounting and the theory of constraints will lead to an increase in the production efficiency of the company.

This research was applied in the State Company for Textile and Leather Industry/Cotton Factory, which is one of the public sector companies in Iraq.

The research concluded a number of conclusions related to the theoretical and practical aspects, the most important of which is the existence of a difference in the cost elements through which it is possible to determine the cost of the medical cotton product and the difference in the standards used in determining this cost and the extent of its usefulness in increasing the production efficiency of the company as well as identifying the constraints and bottlenecks facing the production process in The company and identify its causes and ways to address them by reducing inventory and managing time.

The research put forward a number of recommendations, the most important of which are the company's application of achievement accounting and the theory of constraints and the integration of the two through the integration of financial and non-financial measures and time and inventory management to overcome the constraints that the company suffers from and improve its production efficiency.