التكامل بين أساليب المحاسبة الابتكارية و نظم توزيع التكاليف الحديثة و دورها في تخفيض تكلفة المنتوج في الشركات الصناعية العراقية

الملخص EN

The research focused on the role of integration between the application of innovative accounting methods and the distribution of indirect industrial costs in reducing the cost of the product by analyzing the level of the company's application of innovative accounting tools and the application of modern distribution systems in a sample of Iraqi industrial companies listed in the Iraqi Stock Exchange for the financial years 2016, 2017, 2018) and based on the sub-reports presented to each company and through this analysis and application reached the goal of research and test hypothesis.

The most important finding of the research is that innovative accounting is one of the most important elements on which most of the international companies depend on maintaining their strength in the markets and achieving their future goals, as well as working to provide the information environment strong, accurate and efficient about the company and in a way that helps them overcome administrative problems and achieve Customers desire.

The most important thing recommended by the research is the need for Iraqi industrial companies to use the technological and information systems to activate the role of innovation in order to achieve optimal production at the lowest cost as well as the need to integrate electronic systems and organization in the company in a way that provides accuracy and credibility in the work as well as providing Self-control of resources.