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Use of the Theory of Restrictions to Manage and Reduce Strategic Costs for Textile Industries in Iraq

المصدر: مجلة القادسية للعلوم الإدارية والاقتصادية
الناشر: جامعة القادسية - كلية الادارة والاقتصاد
المؤلف الرئيسي: Mahdi, Zainab Zuhair (Author)
مؤلفين آخرين: Hatif, Majid Abdulhussein (Co-Author)
المجلد/العدد: مج24, ع3
محكمة: نعم
الدولة: العراق
التاريخ الميلادي: 2022
الصفحات: 394 - 407
ISSN: 1816-9171
رقم MD: 1338907
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
كلمات المؤلف المفتاحية:
Strategic Cost Management | Cost Reduction | Limitations Theory
رابط المحتوى:
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المستخلص: This research seeks to highlight the technique of limitation theory (TOC) as one of the modern tools in the field of cost and administrative accounting that has emerged within a highly competitive environment, and this technology focuses on maximizing profitability through the need for efficient use of resources controlling the flow of production and then the total productivity of the economic unit, and by applying the economic unit of the technology of theory of restrictions can achieve its most important objectives, which are to reduce costs and improve the quality of the product, Reducing product costs is one of the most important means used by economic units to cope with the situation of intense competition and to keep pace with changes in the business environment, we find that this research aims to reduce costs by identifying the constraints and constraints that are distributed between the sections and production lines and helping to address these constraints and control resources and production lines that suffer from suffocation and increase production capacity and thereby increase profits and enhance competitive advantage, and the importance of research stems from the study of the application of one of the tools of Modern management accounting, which is a technique of limitation theory and its use in the allocation of costs in order to reach a better allocation of these costs.

ISSN: 1816-9171