The role of accounting information systems in rationalizing pricing decisions : field study in Iraqi textile &sewing companies
المؤلف
المصدر
al-Gharee Journal for Economics and Administration Sciences
العدد
المجلد 17، العدد 4 (31 ديسمبر/كانون الأول 2021)، ص ص. 341-356، 16ص.
الناشر
جامعة الكوفة كلية الإدارة و الاقتصاد
تاريخ النشر
2021-12-31
دولة النشر
العراق
عدد الصفحات
16
التخصصات الرئيسية
الملخص EN
Accounting literature reports that pricing policy in any organization cannot success unless an efficient, accurate, and comprehensive accounting information system is available including cost systems.
However, cost accounting information systems are divers and vary depending on the situation.
The aim of this study is to investigate the ability of the textile and sewing establishments in Iraq to use more efficient accounting methods in forming the pricing policy.
Currently, the majority of these establishments still using the full cost method for this purpose.
The study adopts the empirical method to approach its objectives by choosing (30) organizations to survey.
Questionnaire forms were developed according to the research requirements and distributed on officials concerned in the selected companies with pricing decisions.
Data collected is analyzed using the quantitative and statistical techniques.
The results indicated that the use of other methods of pricing, i.
e., the marginal cost method and the addition ratio method, may offer the organizations better opportunities to utilize from its benefits, evaluate the alternative, lowering the prices and thus attracts more customers, face the competition, and have good market share.
This paper contributes to the literature by providing valid analyzes of all the available accounting methods for pricing especially in the area of cost accounting and suggest many valid recommendations for Iraqi textile and sewing organizations to follow
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Muhammad, Munir Shakir. 2021. The role of accounting information systems in rationalizing pricing decisions : field study in Iraqi textile &sewing companies. al-Gharee Journal for Economics and Administration Sciences،Vol. 17, no. 4, pp.341-356.
https://search.emarefa.net/detail/BIM-1473216
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Muhammad, Munir Shakir. The role of accounting information systems in rationalizing pricing decisions : field study in Iraqi textile &sewing companies. al-Gharee Journal for Economics and Administration Sciences Vol. 17, no. 4 (2021), pp.341-356.
https://search.emarefa.net/detail/BIM-1473216
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Muhammad, Munir Shakir. The role of accounting information systems in rationalizing pricing decisions : field study in Iraqi textile &sewing companies. al-Gharee Journal for Economics and Administration Sciences. 2021. Vol. 17, no. 4, pp.341-356.
https://search.emarefa.net/detail/BIM-1473216
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
Includes appendices : p.365
رقم السجل
BIM-1473216
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر