Open AccessThe efficiency of Using Attribute and Performance- Based Activity Methods to Raise the Level of Control Deviation A field study in Jaber Bin Hayyan Factory
Author(s) -
Intisar Saber Aljuboori,
Nada Abdu-lrazak Agha
Publication year - 2021
Publication title -
mağallaẗ al-ʿulūm al-iqtiṣādiyyaẗ wa-al-idāriyyaẗ
Language(s) - English
Resource type - Journals
eISSN - 2518-5764
pISSN - 2227-703X
DOI - 10.33095/jeas.v27i130.2219
Subject(s) - profitability index , factory (object oriented programming) , bin , control (management) , field (mathematics) , quality (philosophy) , computer science , product (mathematics) , process (computing) , operations management , reliability engineering , operations research , business , industrial engineering , engineering , mathematics , artificial intelligence , philosophy , geometry , finance , algorithm , epistemology , pure mathematics , programming language , operating system
Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles