أثر اعتماد منهج إعادة هندسة العمليات الإنتاجية في خفض التكاليف بالتطبيق على الشركة الوطنية لصناعات الأثاث المنزلي في محافظة نينوى

الملخص EN

The world has witnessed significant developments in the field of technical and information and as a result increasing the competition gap between the companies which have taken many areas including cost, quality and time, flexibility, customer and creativity and innovation, service and environment, which brought many companies to develop methods used in their production processes, in order to access the product of high quality and low cost.

The re-engineering production processes, modern management techniques are adopted by companies to achieve competitive advantages, enabling them to reduce production costs and improve product quality and quick work and keep up with developments.

In an accounting perspective, it is necessary to search for its role in reducing the costs sought by the companies, in line with the development of science.

The researchers envisaged to apply this method to the Iraqi production companies, as most public companies in Nineveh lost and suffer low sales and high mandated productivity.

The Company of National Furniture Industries in Nineveh, has been selected as one of the most important companies facing this problem, as well as to compete with foreign products of its products as a result of opening the Iraqi market to the rest of the world markets in competitive prices, which led to large losses.