The Role of Material Flow Cost Accounting "MFCA" Technology in the Implementation of Cost Leadership Strategy
| المصدر: | مجلة القادسية للعلوم الإدارية والاقتصادية |
|---|---|
| الناشر: | جامعة القادسية - كلية الادارة والاقتصاد |
| المؤلف الرئيسي: | Abed, Nidhal Hussein (Author) |
| مؤلفين آخرين: | Al Zameli, Ali Abed El Hussein Hani (Co-Author) |
| المجلد/العدد: | مج24, ع4 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2022
|
| الصفحات: | 51 - 66 |
| ISSN: |
1816-9171 |
| رقم MD: | 1345471 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Material Flow Cost Accounting | Competitive Advantages | Cost Leadership Strategy
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
The aim of the research is to address the lack of efficiency in the flow of materials and energy during the production processes to reduce the generation of environmental influences during the production processes and after the consumption of products by customers, as the problem is the lack of use of modern technologies for most economic units and this leads to the waste of large amounts of materials and energy and lack of interest in environmental influences, as the technique of accounting for the costs of material flow is one of the best techniques through which efficiency can be achieved with material and energy flows starting from pickles to outputs It was able to reduce the material losses that are generated during the production processes as well as identify the places of weakness and imbalance that lead to the waste of materials and energy and work to address them and this leads to the leadership of the cost and create a competitive advantage for the economic unit through the production of low-cost and high-quality products and thus leads to reducing prices and the demand of customers to request them, and in order to test the hypothesis of the research, the factory of Diwaniya textiles was selected sample for research in order to identify the role of cost accounting technology Material flow in the implementation of cost leadership strategy which helps the plant to achieve many of the Competitive Advantages. |
|---|---|
| ISSN: |
1816-9171 |
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