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Article
Activity-Based Costing System and its Role in Decisions Making in Iraqi industrial companies: A Field Study

Author: Lubna Hashem Noman
Journal: Al Malweah for Archaeological and Historical studies مجلة الملوية للدراسات الآثارية والتاريخية ISSN: 24131326 Year: 2018 Volume: 5 Issue: 11 Pages: 323-338
Publisher: University of Samarra جامعة سامراء

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Abstract

The aim of this study is to examine the relationship between the Activity Based Costing (ABC) and the Decisions Making in Iraqi Industrial Companies. In order to conduct the study, a questionnaire was designed and addressed to Financial Managers, Cost managers, Cost Accountants, Financial Accountants, and Auditors in Iraqi industrial companies. Five-point likert scales were used for measurement and one-sample t-test is applied for testing the hypothesis of the study, one of the most important results of the study that the (ABC) information is an excellent source that underpins strategic and operational decisions.


Article
The role of Performance Focused Activity Based Costing (PFABC) in the institutional excellence/Field study on Babylon Bank
دور نظام التكاليف على أساس النشاط المركز على الأداء ) PFABC ) في تحقيق التميز المؤسسي دراسة ميدانية في مصرف بابل

Author: ليث نعمان حسون
Journal: Tikrit Journal of Administration and Economics Sciences مجلة تكريت للعلوم الإدارية والاقتصادية ISSN: 18131719 Year: 2018 Volume: 4 Issue: 44 part 1 Pages: 28-49
Publisher: Tikrit University جامعة تكريت

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Abstract

The present paper aims to determine the concept and the advantages the Performance Focused Activity Based Costing (PFABC) and then to show its implementing reflection to achieve the institutional excellence in the Iraqi environment. Babylon bank was considered as a case study to show the ability of applying the (PFABC) and subsequently to achieve the institutional excellence and then the bank objectives. The financial and cost data has been considered for the year of 2016, the personal interviews with the bank chair of departments have also considered for collecting the primary data. After analyzing the data, many conclusions have been drawn. For instance, as the PFABC can help the bank to reach the institutional excellence through a comparison among the sub-departments and determine the profitable department with least variances to be considered as a leading department forthe performance of other departments. Many recommendations has been reached after reading the analysis information such as its necessary to apply the PFABC in the bank under research based on the advantages of this type of systems. Furthermore, its important to analyze the reasons of the variances in the bank either it was favorable or unfavorable as both of them is an indication of inefficiency.

يهدف البحث الى بيان مفهوم ومزايا نظام التكاليف على أساس النشاط المركز على الأداء( PFABC ( ومن ثم بيان انعكاس تطبيقه لتحقيق التميز المؤسسي في البيئة العراقية، وتم اجراءدراسة حالة على مصرف بابل لبيان مدى امكانية التطبيق بما يحقق التميز المؤسسي ويخدم اهدافالمصرف، وتم الاعتماد على بيانات المصرف المالية والكلفوية للعام ) 8112 ( فضلاً عن اجراءبعض المقابلات الشخصية لمدراء الأقسام داخل المصرف، وقد تم التوصل الى مجموعة منالاستنتاجات اهمها ي م كن نظام التكاليف على أساس النشاط المركز على الأداء من مساعدةالمصرف من تحقيقه للتميز المؤسسي من خلال تسهيل عقد المقارنات بين مراكزه الفرعية، وتحديدالمراكز التي تحقق اعلى الأرباح وأقل الانحرافات لتكون مراكز قائدة ومرشدة في أداء بقيةالمراكز. في حين قدم البحث مجموعة من التوصيات كانت أهمها ضرورة تطبيق نظام( PFABC ( في المصرف لما يوفره من مزايا في توجيه الاداء، وكذلك ضرورة الاخذ بالأسبابالتي أدت الى حدوث الانحرافات في المصرف سواء كانت مفضلة او غير مفضلة، لان وجودالانحراف دليل على عدم كفاءة الأداء.

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