دور تقنية المحاسبة عن الإنجاز في تقويم الاداء : دراسة تطبيقية في الشركة العامة لصناعات النسيج و الجلود- مصنع الجلدية- معمل رقم (7)‎

الملخص EN

Iraqi industrial units face strong competition due to many problems including high production costs, weak interest in studying the market, lack of government support for their products, dumping the market with imported products with specifications and a competitive price as well as adopting the traditional cost system in calculating costs that do not provide appropriate information for pricing decisions Which requires studying and analyzing these problems and dealing with them by adopting modern technologies in a way that enables them to compete, so the research aims to show the knowledge bases of the throughput accounting technology, with an indication of the role of throughput accounting in the evaluation of performance, and the research was based on a basic premise that: (Throughput accounting technology for achievement in a better evaluation of the performance of economic units), and the most prominent finding of the research is that the adoption of the throughput accounting technique contributed to a reduction in operating costs by (136453031) dinars as these costs are not related to the laboratory while taking into account the required level of quality and maximizing the level of benefit the customer.