تقنية محاسبة تكاليف تدفق المواد (MFCA)‎ ودورها في تعزيز بعض أبعاد الميزة التنافسية: دراسة تطبيقية

الملخص EN

The aim of the research is to identify what is the material flow cost accounting technique and what is the competitive advantage in promoting the MFCA of the enterprise in question and to find technical possibility, From the economic and intertemporal information produced by the technique, the research examined by identifying its concepts, importance, objectives, and MFCA, the theoretical framework and characteristics of the technique as well as the steps for its implementation, and presenting the proposed model of the technique.

The research hypothesis was tested by conducting a study, MFCA (Accounting of Flow of Material Costs), which attempted to apply this model in Samarra, Iraq, in order to investigate the effectiveness of the model in improving quality in the facility.

To verify the effectiveness of this model in reducing cost and improving quality at the facility.

The research found that this technology is excellent at high cost and at high cost are simulated, it lowers the cost, it supports creativity and produces evidence-friendly and loss-free products to enhance the MFCA facility.

The research recommended that the technology should be applied to the MFCA.