تكامل محاسبة ا لكلف والمحاسبة الحكومية وأثره في السيطرة على الإنفاق الحكومي ( بحث تطبيقي في كلية الإعلام/ جامعة بغداد).

Abstract

The costed governmental accounting integrated approach has a significant impact in controlling governmental spending in the governmental sector, especially the educational sector. To the extent of providing the beneficiary service of, State cost by providing funds to do the activities in this sector which the core of the community, in all disciplines, after making transformative educational processes on student. This student represents the inputs down to good production represented by the output in various disciplines, this requires spending funds to achieve the goal by controlling on the governmental spending, using an accounting approach integrated which provides a convenient data in perfect time. this approach is represents by the distribution of spending on spending centers (cost centers), according to relating and quantity to the identify responsible of these spending costs whether they are operational and capital expenditure. While capitalism has an importance in the accounting of fixed assets and demonstrating . the value of spending and accounting the annual depreciation in order to take rational alternative decisions to end its production . without accurate detailed data for to follow-up governmental expending , especially fixed assets this leads to lack of compatibility with extracted data from the records of the stores without controlling on the spending . this justifies the use of this integrative method of accounting it. It will be prepared according to the research plan begins with methodology in which a problem is determined ,its significance purpose, hypothesis and research a approach with time and place . The first chapter includes the theoretical display according to the concepts that embodied in title The second chapter includes the field of practical of the research hypothesis. The third chapter includes the conclusions and recommendations relating to research .....