استراتيجية تكامل أدوات إدارة التكلفة في ظل حوكمة الشركات : دراسة استطلاعية في عينة من الشركات الصناعية في نينوى

الملخص EN

The cost management and ways to reduction it take considered criterion to differentiate between companies, because of its strategic importance and support the competitive advantage of companies, however, a limitation working to reduce the company ability to achieve higher levels of performance, whether those restrictions internal or external required need for harmonization and consistency between the work of cost management tools Such restrictions on that this consistency into account the foundations and principles of governance worked to take into account the rights of stakeholders through a series of laws and regulations which are valve safety for the work of these companies, and it has to be there integration between those tools (TQM, Theory of Constraints, analyzes value chain, VSC, ABC, ABM) and the principles and foundations of governance for the purpose of achieving the objectives of the company and strengthen its competitive position as positive, since the problem of many companies is to adopt each tool or approach of modern curriculum in private, creating a bit of inconsistency in its application and may lead to creating restrictions and bottleneck centers affect the performance of the operations and activities of the company, and it came this research highlights the importance of integration and consistency between these approaches and philosophies through a prospective study in a sample of industrial companies in Mosul