دور المحاسبة عن الإنجاز في ترشيد القرارات الإدارية: دراسة تطبيقية في شركة واسط العامة للصناعات النسيجية (معمل الحياكة)‎

Abstract EN

The industrial environment has witnessed in the recent period radical developments in production methods and technology, in addition to changing the form and pattern of competition, which led to the need to develop and update some administrative or operational philosophies or methods to ensure that the facility is based on the maximum possible efficiency and effective utilization of the resources available to it.

and then maximizing the firm’s total profit and its competitive ability, and then the continuity and growth of the facility, and this topic aims to study and analyze the theory of constraints and the possibility of developing it so that a new philosophy emerges from that development, which is the accounting of achievement as a new entrance to the development of quality cost systems to help the facility achieve many goals such as reducing manufacturing time improving the quality of products and increasing profitability....

to other operational and strategic goals that the industrial facility seeks in the modern manufacturing environment.