تأثير إدارة التكلفة اللوجستية في الأداء المالي للشركات : دراسة تحليلية لعينة من الشركات الصناعية المدرجة في سوق العراق للأوراق المالية للمدة (2012-2016)
Other Title(s)
The effect logistics of cost management in performance of financial companies : analytical study of a sample of industrial companies listed in the Iraqi market for securities for the period from 2012-2016
Author
Source
Issue
Vol. 13, Issue 52 (31 Mar. 2019), pp.83-104, 22 p.
Publisher
University of Basrah College of Economic and Administration
Publication Date
2019-03-31
Country of Publication
Iraq
No. of Pages
22
Main Subjects
Business Administration
Financial and Accounting Sciences
Topics
- Management
- Costs
- Industrial enterprises
- Iraq
- Twenty-first century
- Corporations
- Business logistics
- Financial performance
- Bourse
Abstract EN
logistics Cost management are one of the core issues in the work of contemporary organizations that seek to maximize their profits and achieve cost savings.
The cost of logistics activities ranges from 25% to 30% of total organization costs.
That the main purpose of this study is to highlight on the analysis of all elements logistics activities of the costs of individually , the total costs , their impact on financial performance, has been the problem of study in the decline in profits of industrial companies listed in the Iraqi market for securities, as well as high costs of logistics on a single level and Total level.
In order not solutions but analysis and answer questions, the study was tested in the industrial sector, the study was applied to a sample of (5) industrial companies, Data has been collected through data and final accounts of companies.
Logistics costs (transportation costs, communications costs, handling costs, packaging costs, maintenance costs) the study sought to test the hypotheses through the use of the software (spss v.23) to extract the results of statistical analysis period from 2012 – 2016.
The study reached a number of conclusions, the most important of which is the overlap of logistics activities with other activities of the company, the absence of independent management of the activities of the company, the weak efficiency of the sales and marketing management of the sample companies of the study, causing the decrease in sales and weak inventory turnover.
American Psychological Association (APA)
الخالدي، خليل إبراهيم عيسى. 2019. تأثير إدارة التكلفة اللوجستية في الأداء المالي للشركات : دراسة تحليلية لعينة من الشركات الصناعية المدرجة في سوق العراق للأوراق المالية للمدة (2012-2016). العلوم الاقتصادية،مج. 13، ع. 52، ص ص. 83-104.
https://search.emarefa.net/detail/BIM-896036
Modern Language Association (MLA)
الخالدي، خليل إبراهيم عيسى. تأثير إدارة التكلفة اللوجستية في الأداء المالي للشركات : دراسة تحليلية لعينة من الشركات الصناعية المدرجة في سوق العراق للأوراق المالية للمدة (2012-2016). العلوم الاقتصادية مج. 13، ع. 52 (آذار 2019)، ص ص. 83-104.
https://search.emarefa.net/detail/BIM-896036
American Medical Association (AMA)
الخالدي، خليل إبراهيم عيسى. تأثير إدارة التكلفة اللوجستية في الأداء المالي للشركات : دراسة تحليلية لعينة من الشركات الصناعية المدرجة في سوق العراق للأوراق المالية للمدة (2012-2016). العلوم الاقتصادية. 2019. مج. 13، ع. 52، ص ص. 83-104.
https://search.emarefa.net/detail/BIM-896036
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 103-104
Record ID
BIM-896036