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The reflection of the application TD-ABC approach on profits persistence : applied study in the general state of hydraulic industries factory of plastic
العناوين الأخرى
انعكاس تطبيق مدخل محاسبة الكلفة على إساس النشاط الموجه بالوقت على ديمومة الأرباح : دراسة تطبيقية في شركة الصناعات الهيدروليكية-مصنع البلاستك
المؤلفون المشاركون
al-Ubaydi, Sabihah Barzan Farhud
Hadi, Rusul Istabraq
المصدر
Journal of Economics and Administrative Science
العدد
المجلد 25، العدد 116 (31 ديسمبر/كانون الأول 2019)، ص ص. 226-261، 36ص.
الناشر
جامعة بغداد كلية الإدارة و الاقتصاد
تاريخ النشر
2019-12-31
دولة النشر
العراق
عدد الصفحات
36
التخصصات الرئيسية
الموضوعات
الملخص EN
The interest of many companies has become dealing with the tools and methods that reduce the costs as one of the most important factors of successful companies, and became the subject of the attention of many economic units because of the impact on the profits of company, and since the nineties of the last century the researchers and writers gave great attention to this subject, especially in light of the large competition and rapid developments in cost management techniques, as well as the wide and significant change in production methods that have been directed towards achieving customer satisfaction, all this and more driven by economic units in all sectors whether it is service or productivity to find methods that would reduce the costs and thereby increase the profits.
As well as achieving a market share compared to economic units operating in the same sector.
This study seeks to apply the method of reducing the manufacturing factory overhead costs through the use of time-driven activity-based costing.
The aim of the research is to use this technique and to determine the effect of this method in measuring the profit persistence of the company.
The traditional method used in the company the research sample to determine the indirect costs and the extent of its impact on the measurement of the profit persistence, the definition of the concepts and characteristics of the method of cost-based activity and the cost method based on time-driven activity and justifications applied to companies, so, the research problem was that the traditional method used by the company the research sample in determining manufacturing factory overhead costs is not fair and objective as it builds the actual basis for determining manufacturing factory overhead costs at the level of the factory as a whole.
Consequently, it does not represent cost-effective information that reflects the cost-effectiveness of the plant in the sample of the research and in a manner that affects the profitability of the company the research sample and thus in measuring the profit persistence.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
al-Ubaydi, Sabihah Barzan Farhud& Hadi, Rusul Istabraq. 2019. The reflection of the application TD-ABC approach on profits persistence : applied study in the general state of hydraulic industries factory of plastic. Journal of Economics and Administrative Science،Vol. 25, no. 116, pp.226-261.
https://search.emarefa.net/detail/BIM-948538
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
al-Ubaydi, Sabihah Barzan Farhud& Hadi, Rusul Istabraq. The reflection of the application TD-ABC approach on profits persistence : applied study in the general state of hydraulic industries factory of plastic. Journal of Economics and Administrative Science Vol. 25, no. 116 (Dec. 2019), pp.226-261.
https://search.emarefa.net/detail/BIM-948538
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
al-Ubaydi, Sabihah Barzan Farhud& Hadi, Rusul Istabraq. The reflection of the application TD-ABC approach on profits persistence : applied study in the general state of hydraulic industries factory of plastic. Journal of Economics and Administrative Science. 2019. Vol. 25, no. 116, pp.226-261.
https://search.emarefa.net/detail/BIM-948538
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
Includes bibliographical references : p. 258-260
رقم السجل
BIM-948538
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
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