أنموذج مقترح لاستعمال هندسة القيمة لتنفيذ نظرية القيود في البيئة الاقتصادية العراقية على وفق معايير محاسبة الاستدامة

Abstract EN

The problem of research was the weak strategic management of costs for economic units as a result of neglecting the application of the theory of constraints in solving the problems facing them, as well as neglecting the supportive role of value engineering in solving those problems, as well as forming frameworks for the intensification of efforts to pursue efforts through the pursuit of efforts and efforts to move away from the efforts and efforts to pursue life.

and the social, which meets the current needs without causing harm in the future, and after conducting a theoretical analytical study of the literature interested in the subject, the primary objective for most of them is to reduce cost and improve quality and customer satisfaction and then maximize profitability, as well as to demonstrate the appropriate effect of competency in the development economic, as well as raising the efficiency of internal operation by searching for points of bottlenecks that exist within the economic unit, and making sufficient effort to liberate them and by applying VE, as well as providing an accounting system that takes into account the aspects of sustainability (environmental, social, and economic) and supports the achievement of sustainable development b.

urging and testing its hypotheses: Wasit company for textile industries located in Wasit was selected as a research place.