Using Attribute-Based Costing Techniques to Reduce Costs: An Applied Study in the Kufa Cement Factory
| المصدر: | مجلة القادسية للعلوم الإدارية والاقتصادية |
|---|---|
| الناشر: | جامعة القادسية - كلية الادارة والاقتصاد |
| المؤلف الرئيسي: | Al-Zamili, Ali Abdulhussein Hani (Author) |
| مؤلفين آخرين: | Farhan, Noura (Co-Author) , Al-Mashalawi, Lafta Daher (Co-Author) |
| المجلد/العدد: | مج26, ع2 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2024
|
| الصفحات: | 210 - 218 |
| ISSN: |
1816-9171 |
| رقم MD: | 1526737 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| LEADER | 02504nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 2269954 | ||
| 041 | |a eng | ||
| 044 | |b العراق | ||
| 100 | |9 809791 |a Al-Zamili, Ali Abdulhussein Hani |e Author | ||
| 245 | |a Using Attribute-Based Costing Techniques to Reduce Costs: |b An Applied Study in the Kufa Cement Factory | ||
| 260 | |b جامعة القادسية - كلية الادارة والاقتصاد |c 2024 | ||
| 300 | |a 210 - 218 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b Most Iraqi companies suffer from high costs of their products, and they lack the application of modern methods in measuring and determining costs, and they lack the use of contemporary cost techniques that would reduce product costs and improve the competitive position of economic units. Reducing costs is one of the most important strategies adopted by economic units to achieve competitive advantage and requires an integrated framework for cost management. Hence, the process of relying on traditional systems for measuring costs should be reconsidered. Therefore, the current research worked on adopting the use of modern methods for measuring cost, which is an input. Cost is based on attributes in response to the need of economic units for modern methods that are compatible with changes in the modern environment. The current research, titled (An approach to measuring costs based on specifications with the aim of reducing costs), has designed its methodology to identify the basic problem represented by clarifying the cognitive foundations of costing technology based on specifications and its role in reducing costs, and by studying and analyzing the possibility of applying this technology in Iraqi industrial companies in achieving customer requirements and rationalizing resources and thus reduce costs. | ||
| 653 | |a المؤسسات الصناعية |a صناعة الإسمنت |a إدارة التكاليف |a القرارات الإدارية | ||
| 700 | |9 809942 |a Farhan, Noura |e Co-Author | ||
| 700 | |9 809944 |a Al-Mashalawi, Lafta Daher |e Co-Author | ||
| 773 | |4 الاقتصاد |4 إدارة الأعمال |6 Economics |6 Business |c 019 |e Al-Qadisiyah Journal for Administrative & Economic Sciences |f Maǧallaẗ al-qādisiyyaẗ li-l-ʻulūm al-idāriyyaẗ wa-al-iqtiṣādiyyaẗ |l 002 |m مج26, ع2 |o 0478 |s مجلة القادسية للعلوم الإدارية والاقتصادية |v 026 |x 1816-9171 | ||
| 856 | |u 0478-026-002-019.pdf | ||
| 930 | |d n |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1526737 |d 1526737 | ||
عناصر مشابهة
-
Applying Four-Dimensional Concurrent Engineering Technique to Reduce Costs: An Applied Study in the Kufa Cement Factory
بواسطة: Hatif, Majid Abd Al-Husayn منشور: (2024) -
Role of Time-Driven Activity-Based Costing "TD-ABC" in Reducing Costs: An Applied Study in the General Company for Food Products - Abu Ghraib Sector "Diwaniyah Dairy Factory"
بواسطة: Al-Zamili, Ali Abdulhussein Hani منشور: (2023) -
Application of Product Life Cycle Technology to Reduce Cement Production Costs "Kufa Cement Factory"
بواسطة: Al-Maryani, Majeed Abdul Hussein Hatif منشور: (2024) -
Using the Target Costing Technique in Implementing Cost Leadership Strategy: An Applied Study at the State Company for Rubber Industries
بواسطة: Al-Zameli, Ali Abdul-Hussein Hani منشور: (2021) -
Applying the Value Chain Analysis Technique and its Role in Reducing Production Costs: An Applied Study in Al Diwaniyah Tires Factory
بواسطة: Al-Maryani, Majeed Abdul Hussein Hatif منشور: (2021)
