دور نظام التكاليف على أساس النشاط المرتكز على الأداء في تحقيق الميزة التنافسية للوحدة الاقتصادية : دراسة تطبيقية في الشركة العامة للصناعات الكهربائية و الالكترونية بغداد

Abstract EN

Economic units in general and units with industrial activity in particular seek to make the best use of their resources and available energies to ensure the continuity of their work and maintain their market share and ability to compete.

Given the importance of the resources and their relative scarcity, it has become necessary to preserve them and to efficiently and properly utilize them.

Given what the reality of industry in Iraq suffers from in terms of waste of resources and energies, this study aimed to focus on the importance of resources and find ways to preserve and exploit them optimally through the use of the costing system based on performance-based activity (PFABC).

This study found that the application of this system in economic units It leads to the reduction of costs through the optimal use of resources, achieving a competitive advantage and demonstrating the importance and role of this system through the information it provides on each activity of the economic unit and through controlling the cost elements and focusing on performance efficiency by measuring deviations in accordance with standards established herein.

The system is for each of the activities and individually, and this system has been applied in one of the economic units in the Iraqi environment in a practical way, which is the General Company for Electrical and Electronic Industries, specifically in the Electrical Appliances Factory, the electric heater production line with a capacity of (120, 80) liters.