Open AccessThe impact of modern management accounting techniques in evaluating the financial performance of Iraqi companies
Author(s) -
Suad Adnan Noman
Publication year - 2017
Publication title -
govarî zankoy geşepedanî miroyî
Language(s) - English
Resource type - Journals
eISSN - 2411-7765
pISSN - 2411-7757
DOI - 10.21928/juhd.v3n2y2017.pp619-651
Subject(s) - competitor analysis , sample (material) , management accounting , accounting , business , christian ministry , accounting information system , quality (philosophy) , accounting management , product (mathematics) , production (economics) , marketing , operations management , economics , mathematics , philosophy , chemistry , geometry , theology , epistemology , chromatography , macroeconomics
The goal of current research to study and analyze management accounting tools in terms of concept and species, as well as the definition of the financial performance of economic units, and to highlight the importance of modern management accounting tools as a system of information serves the company researched management in determining the direction by seeking to produce and deliver a product that contribute to it all value chain activities in the company conveyed to quality desired the customer at a price that accept and be prepared to pay compared to the various presentations offered by competitors existing in the local market, has focused problematic research on the impact of managerial accounting tools to improve the financial performance indicators, which included research in his theoretical most modern management accounting tools, the modalities of the financial performance of economic units of measure, the General Company for the manufacture of batteries chosen as one of the formations and the Ministry of industry as a sample to the research, the research sample for the years (2012 - 2016) of the sections of planning and production data were collected from the company, were analyzed according to modern trends of management accounting has been reached Find a set of results, most notably the results of the analysis of indicators of the company research sample a significant reduction in the actual production levels for the annual energies planned levels during the period from 2012 until the end of 2016, while bypassing the actual defective on the allowable ratio in the stages of the production process all of the battery liquid ratios, this has led to a rise in the total actual costs of production, especially of them low-quality costs (represented by the failure of internal and external failure costs).