تحليل انحرافات المبيعات باستخدام المصفوفات ؛ و أهم أسبابها بالتطبيق على معمل الألبسة الولادية في الموصل

الملخص EN

Sales magnitude is regarded one of most important indicators used in performance valuation in the growth of industrial firms.

Mosul factory of ready- made Kids’ Garments represents one of the oldest factories in clothes industry that contributed to satisfy the local market needs.

So, it has selected to be the field of the study.

In this study, the matrixes method of analyzing the sales variation is used.

It is one of techniques that depend on computer.

This method facilitates the application and speeding the obtained results, especially in the light of the technical development and increased dependence on computers.

As it is noticed through the analyzing the sales variations, there are many problems suffered by Mosul Factory of Ready-made Kids Garments.

The most important among them is the reduced magnitude of the sales as well as to the unfavourable variation either in quantity or price or both of them.

So, the researcher tried to shed light on the reasons behind these variations and (in order to complete the subject matter) in away leads to integrity of the problems’ presentation.

The method of analysis was seen to present the needed suggestions of all calculating sides as well as to other sides such as economic and marketing.