مساهمة بعض تقنيات المحاسبة الإدارية لتحقيق متطلبات الحصة السوقية : بحث ميداني في شركة أسمنت المثنى

Other Title(s)

Contribution of some managerial accounting techniques to achieve market share requirements : applied research in the al-Muthanna cement company

Author

الربيعي، محمد سمير دهيرب

Source

مجلة دراسات محاسبية و مالية

Issue

Vol. 13, Issue 42 (31 Mar. 2018), pp.249-275, 27 p.

Publisher

University of Baghdad Post Graduate Institute for Accounting and Finance Studies

Publication Date

2018-03-31

Country of Publication

Iraq

No. of Pages

27

Main Subjects

Financial and Accounting Sciences

Topics

Abstract EN

The research aims to achieve market share requirements and reach the targeted competitive price through the application of management accounting techniques represented by continuous improvement technique and target costing under an Activity Based Cost (ABC) system and Activity Based Management (ABM), In Muthanna Cement Company to reach the rationalization of the cost of the product and maintain the required quality and improve the profitability of the company.The problem of research has emerged in the inability of local firms to enter into effective competition with other companies operating in the same economic sector, Because of the high cost of its products, Which led to the sale of the product at prices below its cost, and the inability of companies to achieve profits and thus difficult to compete in the market with foreign products.

The research was based on the hypothesis that the application of management accounting techniques represented by [continuous improvement technique and target costing and Activity Based Cost (ABC) system and Activity Based Management (ABM)] , Leading to rationalization of the cost of the product and reach the targeted competitive price to achieve market share requirements, and increase the profits of the company under normal working conditions and the available energy and Its ability to improve the quality of its products.

The application of management accounting techniques has been an important advantage for companies, therefore it’s needed to be applied in an Iraqi company, so Muthanna Cement Company was selected.

The research concluded that the company and local companies can apply these two techniques because of their potentials, The research recommendation was based on the fact that local companies have the potential to apply these techniques because of its advantages and benefits in achieving the objectives of these companies in rationalizing the costs of their products and increasing their performance level and access to market share through reaching competitive prices.

American Psychological Association (APA)

الربيعي، محمد سمير دهيرب. 2018. مساهمة بعض تقنيات المحاسبة الإدارية لتحقيق متطلبات الحصة السوقية : بحث ميداني في شركة أسمنت المثنى. مجلة دراسات محاسبية و مالية،مج. 13، ع. 42، ص ص. 249-275.
https://search.emarefa.net/detail/BIM-834745

Modern Language Association (MLA)

الربيعي، محمد سمير دهيرب. مساهمة بعض تقنيات المحاسبة الإدارية لتحقيق متطلبات الحصة السوقية : بحث ميداني في شركة أسمنت المثنى. مجلة دراسات محاسبية و مالية مج. 13، ع. 42 (2018)، ص ص. 249-275.
https://search.emarefa.net/detail/BIM-834745

American Medical Association (AMA)

الربيعي، محمد سمير دهيرب. مساهمة بعض تقنيات المحاسبة الإدارية لتحقيق متطلبات الحصة السوقية : بحث ميداني في شركة أسمنت المثنى. مجلة دراسات محاسبية و مالية. 2018. مج. 13، ع. 42، ص ص. 249-275.
https://search.emarefa.net/detail/BIM-834745

Data Type

Journal Articles

Language

Arabic

Notes

يتضمن هوامش.

Record ID

BIM-834745