Open AccessOptimizing the cost of accounting work and financial rules within the framework of outsourcing
Author(s) -
Heyder G. Wannes Alkarawy,
Abduuljasem Abbas Alaallah,
Mohammed Madlool Ali Al-Sultani,
Olga Leonidovna Ostrovskaia
Publication year - 2021
Publication title -
accounting
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.175
H-Index - 5
eISSN - 2369-7407
pISSN - 2369-7393
DOI - 10.5267/j.ac.2021.4.010
Subject(s) - outsourcing , revenue , artifact (error) , cost accounting , work (physics) , control (management) , accounting management , accounting , business , management accounting , presentation (obstetrics) , computer science , accounting information system , industrial organization , marketing , engineering , mechanical engineering , medicine , artificial intelligence , computer vision , radiology
This study aims to propose and apply a systematic and descriptive presentation of the costs of administrative coordination and organizational costs for a third-party company in the manufacturing enterprises of individual business functions. As for the procedures, it is a bibliographic research, based on Design Science Research, which proposes a new artifact based on the review of the literature and which starts to be applied based on the Iraqi Financial Control Council and Financial rules followed to achieve financial discipline. Special methods in which it was chosen to apply techniques such as observation, it is a practical means of cognition determining costs revenue that help to understand and identify the problems of the implementation of the main functions of financial, accounting and administrative performance. The research proposes the classify costs according to the types of industrial objects, contracts, and agreements based on the requirements of standard No. 1 “Measurement of performance results under employment contracts.