The application of strategic intelligence in the Iraqi economic units and its role in reducing costs of production costs."

Abstract

The present research has adopted a topic in managerial accounting and cost accounting, which is about integration and connectivity between some styles and cost management techniques for strategic reducing production costs, it is strategic intelligence for response to the continuous developments accompanying to modern business environment in particularly manufacturing environment in order to reducing production costs.The current research tagged (The application of strategic intelligence in the Iraqi) إمكانية تطبيق الذكاء الاست ا رتيجي في الوحدات الاقتصادية الع ا رقية ............ ) 737economic units and its role in reducing costs of production costs) it has designed its analyzed its problem widening the competitive advantage between the foreign economic units and Iraqi economic units operating in the same sector due to high production costs, so there is a need to organized strategies to manage the costs and reducing them and retaining acceptable level of quality, through integration demonstrate its the role in reducing the production costs, the importance of research is launched from the importance of styles and cost management techniques and their adaptability to environmental developments that have generated challenge factors and pressure on the future of economic units, and have created the justification for the emergence of these techniques, with regard to the objectives of the study ,its aim to achieve a set of aims the most important of which are practiced strategic intelligence, the role is to reduce production costs and achieving competitive advantage , with the others economic units as well as adapting with the rapid and successive changes and developments accompanying to modern business environment , either the hypothesis of research, it has been tested and presented its results in order to prove the role of the strategic intelligence in reducing production costs, as for the practical aspect of this research , it has been implemented in the Industries company of Rubber and Tires/ Al- Dywania Tires factory, specifically on the product tires sizes - , - , the strategic intelligence engineering have) إمكانية تطبيق الذكاء الاست ا رتيجي في الوحدات الاقتصادية الع ا رقية ............ ) 722been implement, and putting specific methodology to implement to the environment of the company in order to help this company in reducing its production costs which are not necessary and considered useless to the production and provide the flexibility in responding to changes in needs and desires of customers .The research also reached a set of conclusions and recommendations which the study dealt with both theoretical and implemented.Finally, the current research has helped to provide some scientific additions , through deepen in study the philosophical aspects of the subject and trying to link between its variables ,in addition to the expansion of the practical side through achieving integration between strategic intelligence and calculating the amount of saving in production costs, so this study is an add knowledge value and intellectual contribution to previous academic studies in the subject of cost