تطوير إجراءات الشراء و الصيانة المحلية لعينة من الشركات الصناعية

Abstract EN

This research is taking into consideration the presentation of purchasing and maintenance procedures that are dependent on some industrial companies in Basrah city.

It also shows the managerial and legal gaps in those procedures especially those which connecting with purchasing the raw material and others.

These material forming of more than %50 of production costs, beside the works of maintenance, and repairing machines and tools that there costs represent a great burden on companies profits.

Therefore , this research aimed to control the activities of local purchasing and maintenance for the purpose to put an and to the financial and managerial corruption besides the waste in financial and economic resources by purchasing some recommendations to develop the purchasing and maintenance procedures.