أثر نفقات الصيانة في تحويل الموجودات الثابتة العاطلة إلى طاقة إنتاجية بحث تطبيقي في كلية الإدارة و الاقتصاد-جامعة المثنى

Abstract EN

The aim of the research is to identify the public expenditure in general and the maintenance expenses in particular in light of the evening studies of Iraqi educational institutions, as well as the identification of fixed assets and production capacity.

As well as highlighting the public expenditure in general and maintenance expenses in the evening studies in particular their impact on the conversion of idle fixed assets to productive capacity.

The study found a number of conclusions, the most important of which was the decrease in the percentage of the amount spent on maintenance services in general (2015) to reach (42% ) compared with the year (2014) (58% ) to the total amount spent on maintenance services.

Which negatively affects the production capacity of the fixed assets and the increase in the cash balance transferred from the surplus for the maintenance of the fixed assets for the year 2014 amounts to (47305668) JD 47 million, three hundred and five thousand six hundred and sixty eight JD, which negatively affects the production capacity of the fixed assets.

The study also reached a number of recommendations, the most important of which is the need to exploit all the specified amounts and direct them to maintain the idle fixed assets and turn them into productive productive capacity.

In addition, it is necessary to utilize the accumulated cash balance for the purpose of transferring the idle fixed assets to productive capacity.