اثر تحليل السلوك اللزج للتكاليف على دقة المعلومات للنظام التكاليفي و تحسين قرارات الربحية
Other Title(s)
The effect of analyzing the sticky behavior of costs on the accuracy of the cost system information and improve profitability decisions
Author
Source
مجلة كلية بغداد للعلوم الاقتصادية الجامعة
Issue
Vol. 2021, Issue 65 (31 Jul. 2021), pp.322-334, 13 p.
Publisher
Baghdad College of Economic Sciences University
Publication Date
2021-07-31
Country of Publication
Iraq
No. of Pages
13
Main Subjects
Topics
Abstract EN
Prepares Behavior analysis of Sticky costs is one of The most important issues That affect the accuracy of information for any cost system.
As managers, investors and Economists rely on The information provided by The companys cost system to make a decision.
The study aims to analyze the behavior of asymmetric costs the state company for Iraqi cement laboratories.
and The effect of this analysis on the information provided by The cost system.
Where The cost behavior varies as a result of an increase in the volume of activity Than a case of its decrease.
Which leads to an increase in costs with an increase in the volume of activity at a rate greater or less Than its decrease in the event of a decrease in this volume.
The research also addressed The importance of analyzing the sticky behavior of costs in improving The profitability decisions of the research sample company by relying on more accurate information.
Where the laboratories of the General Company for Iraqi Cement were chosen as an area of application of the research by preparing tables of costs and profitability and analyzing the viscous behavior of each laboratory based on the equation for the analysis of sticky cost behavior The research concluded with a recommendation That The analysis of sticky costs Behavior by the cost information system helps in providing more accurate information to managers for The purpose of increasing and improving The productivity of profitability decisions and performance evaluation.
American Psychological Association (APA)
عباس صباح طالب. 2021. اثر تحليل السلوك اللزج للتكاليف على دقة المعلومات للنظام التكاليفي و تحسين قرارات الربحية. مجلة كلية بغداد للعلوم الاقتصادية الجامعة،مج. 2021، ع. 65، ص ص. 322-334.
https://search.emarefa.net/detail/BIM-1267556
Modern Language Association (MLA)
عباس صباح طالب. اثر تحليل السلوك اللزج للتكاليف على دقة المعلومات للنظام التكاليفي و تحسين قرارات الربحية. مجلة كلية بغداد للعلوم الاقتصادية الجامعة ع. 65 (تموز 2021)، ص ص. 322-334.
https://search.emarefa.net/detail/BIM-1267556
American Medical Association (AMA)
عباس صباح طالب. اثر تحليل السلوك اللزج للتكاليف على دقة المعلومات للنظام التكاليفي و تحسين قرارات الربحية. مجلة كلية بغداد للعلوم الاقتصادية الجامعة. 2021. مج. 2021، ع. 65، ص ص. 322-334.
https://search.emarefa.net/detail/BIM-1267556
Data Type
Journal Articles
Language
Arabic
Notes
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Record ID
BIM-1267556