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الموازنة المرنة و انحرافاتها في ظل جائحة كورونا
Other Title(s)
Flexible budgets and its variances under the corona pandemic Covid–19
Author
Source
Issue
Vol. 16, Issue 56 (30 Sep. 2021), pp.36-51, 16 p.
Publisher
University of Baghdad Post Graduate Institute for Accounting and Finance Studies
Publication Date
2021-09-30
Country of Publication
Iraq
No. of Pages
16
Main Subjects
Engineering & Technology Sciences (Multidisciplinary)
Abstract EN
The research aims to explain the role of the flexible budget in assessing the feedback resulting from deviations by comparing the actual results with the planned performance in light of the economic crisis that the world witnessed during the spread of Corona disease.
As most companies, including the Electronic Industries Company, face the problem of controlling production costs and are trying hard to reduce these costs to the lowest level starting from measuring these costs and allocating them and distributing them to products.
This helps in controlling deviations and thus the flexible budget becomes a tool that helps in controlling elements Costs.
American Psychological Association (APA)
عباس صباح طالب. 2021. الموازنة المرنة و انحرافاتها في ظل جائحة كورونا. مجلة دراسات محاسبية و مالية،مج. 16، ع. 56، ص ص. 36-51.
https://search.emarefa.net/detail/BIM-1381810
Modern Language Association (MLA)
عباس صباح طالب. الموازنة المرنة و انحرافاتها في ظل جائحة كورونا. مجلة دراسات محاسبية و مالية مج. 16، ع. 56 (2021)، ص ص. 36-51.
https://search.emarefa.net/detail/BIM-1381810
American Medical Association (AMA)
عباس صباح طالب. الموازنة المرنة و انحرافاتها في ظل جائحة كورونا. مجلة دراسات محاسبية و مالية. 2021. مج. 16، ع. 56، ص ص. 36-51.
https://search.emarefa.net/detail/BIM-1381810
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 50-51
Record ID
BIM-1381810