تكامل تيار تدفق القيمة و سلسلة القيمة لتحقيق أهداف إدارة التكلفة : دراسة استطلاعية على عينة من الشركات الصناعية في مدينة أربيل

Abstract EN

The emergence of fierce competition among industrial companies has had an impact on urging these companies to discover good systems that help them to reduce the cost of their products in addition to improving the quality of these systems, the system of the flow of value, which is a set of activities that are completed to complete the production process, which May add value to the product or do not add from the delivery of the request from the customer to the delivery of the product to it, along with the value chain, which is a series of activities that contribute to the maximum value of goods and services produced by the company, and here the researcher tries to reach Extent of integration Between these two systems and the extent to which such integration contributes to achieving cost management In order to achieve this, a questionnaire was prepared, which included (25) items distributed to the heads of industrial companies and auditors, as well as a sample of academics and engineers specialists in the city of Erbil, number (70), and recovered (63) questionnaire, Conclusions The value flow stream system is one of the basic tools used in agile accounting.

It was designed to meet the needs of the lean manufacturing system.

The researcher also made a number of recommendations, including the need to apply the value chain along with the value stream system in the industrial companies for their contribution to achieving the goals Management> The cost of which is to reduce the cost of the product as well as improving its quality.