مقومات تطبيق أسلوب التحسين المستمر (kaizen)‎ لتطوير التكاليف المعيارية في البيئة الصناعية العراقية : دراسة استكشافية

الملخص EN

The aim of the research is to study the elements of applying the method of continuous improvement (kaizen) to develop standard costs in the Iraqi industrial environment and to identify the extent to which the system of standard costs can be developed through the system of continuous improvement through the development of the process of setting standards.

to achieve these goals, an exploratory study was conducted on a sample from Iraqi industrial factories and companies to study the elements of applying the continuous improvement method (kaizen) to develop standard costs in the Iraqi industrial environment.

the statistical analysis was performed on a study sample of (24) managers and (54) accountants in the costs department.

the scientific importance of the research is that it deals with one of the advanced methods in management accounting, as it deals with the use of the continuous improvement system (kaizen) to improve the process of setting and developing standards in the standard costing system, while the practical importance stems from the fact that the continuous improvement system (kaizen) supports strategic cost management.

the study concluded that the elements of applying the method of continuous improvement are available in the Iraqi industrial environment for the two samples of the study as a whole (managers and accountants in the cost departments) and also that the moral differences between the opinions of the sample of accountants and the sample of managers regarding the availability of the elements are due to the difference in the scientific and academic backgrounds between them.