دور المقارنة المرجعية في تحسين الأداء المالي للشركات الإنتاجية : دراسة تطبيقية في معمل سمنت الكوفة

الملخص EN

Most companies are constantly seeking to make changes in their policies and strategies in order to shift from their current situation to the situation they want strategically and to move to a better financial and competitive level.

This requires a number of measures and a number of modern strategic methods, As the current phase's discharge has placed great responsibilities on the companies, which have been working on developing their accounting and financial systems and looking for administrative accounting methods that will help manage the long-term costs, Can effectively contribute to improving the ability to absorb internal and external environmental variables, reduce costs, maintain quality, and improve and improve financial performance.