استعمال تقنية التحسين المستمر Kaizen في إدارة تكاليف الشركات الصناعية العراقية : بحث ميداني في شركة نسيج الحلة

Abstract EN

The aim of the research is to highlight the most important strategic cost management tools, namely the continuous improvement technology, which focuses on reducing costs during the product manufacturing stage.

It aims at improving the production process in order to guarantee a product that meets or exceeds the requirements of customers in terms of quality, The research problem focused on the fact that traditional cost management systems are inadequate in providing the necessary information.

The research found that the use of some of the strategic cost tools contributes to the process of managing the costs of the research sample plant, and recommends the use of one or more strategic cost tools or strategic management accounting tools that will help in cost management and control and problem solving in the distribution of products Laboratory Sample Research.