ACCOUNTING BASED ON RESPONSIBILITY CENTERS AND THEIR ROLE IN REDUCING COSTS
Keywords:
Responsibility, centers, revenue CenterAbstract
The study aims to demonstrate the relationship of liability accounting in cost reduction with performance evaluation, and the use of cost on the basis of liability accounting Centers , for the effectiveness of planning ,control, performance evaluation and cost reduction in the Iraqi Khazer company, and work on the types of responsibility centers in it . The researcher used the method of analysis, and the sample of the study was represented by Al-Khazer company, an industrial company, interested in the trade of building materials, real estate investments and general contracting, one of the formations of the Iraqi Ministry of industry and minerals, with time limits set for the year 2021, where the problem of the study was posed by the following question: "How is accounting based on And what is its role in reducing costs " after delving into the details of the theoretical and practical study of it, the researcher concluded that evaluating performance according to the Centers of responsibility, represents the line of Defense for the company's survival in the market, and raises the competitiveness of its products , by linking each center of responsibility with a specialist manager, the results indicate , We note that there is a reduction in costs in some centers ,and this indicates that the company is aware of the risks assigned to it , and is working to rationalize costs for the better , and the researcher recommends that the company's performance should be divided into more responsibility centers ,linking each responsibility center with its own manager , and shouldering all responsibility towards improving performance and reducing competitive position based on performance.
References
Abdul Razzaq, Asma Mohammed Abdul Razzaq, Salman, Saad .(2011). The possibility of using liability accounting within the framework of the traditional budget method followed in Iraq "is an applied study in some hospitals of Medicine city . Journal of heritage University College, 2011, Vol., No. 11, pp. 22-58.
Abdul Razzaq, Asma Mohammed Al-moaini, Saad Salman Awad .(2013). Areas of use of liability accounting under the traditional general budget "applied study in some hospitals of the city of Medicine.Journal of economic and Administrative Sciences, 2013, Vol.19, No. 71, pp. 474-499.
Abdul Sattar, please Rashid .(2013). Using the liability accounting system in evaluating the performance of profit centers in the general company for leather industries.Journal of heritage University College, 2013, Vol., No. 13, pp. 159-185.
Adam, John, sustenance, good .(2000). Management accounting and contemporary management policies, al-Hamid publishing and distribution house and library, Amman Jordan , 2000
Al-Ghabban, Thaer Sabri Mahmoud, al-dhahabi, Jalila Aidan, Al-Ghabban, Faiza Ibrahim Mahmoud .(2016). Management accounting and its strategic techniques between theory and practice ( i1), output and printing company (mbg Global), London.
Al-Humairi , Firas Ibrahim Karim, and others .(2017). The possibility of using modern accounting and management techniques to reduce costs and achieve a competitive advantage to serve business organizations .Journal of Rafidain University College of Sciences, 2017, Vol., No. 40, pp. 167-191.
Ali, Khalid Sabah Ali, Hadi, Salem Awad .(2018). Accountability of responsibility and its impact on evaluating the efficiency of the performance of public universities. Journal of heritage University College, 2018, Vol., No. 24, pp. 341-360.
Al-kawaz, Salah Mahdi, Youssef, Faiz Naeem .(2011) .Administrative accounting, Republic of Iraq Ministry of higher education and scientific research .
Allithi, Fouad Mohamed .(2005). Contemporary trends in management accounting, Dar Al-Fikr Al-Arabi, Egypt, Abbas Al-Akkad Street, 2005 .
Al-Rubaie , Jabbar Jassim, Abdulmutallab, Nada .(2005). The role of the liability accounting system in measuring the efficiency of various administrative levels, technologist Magazine, Vol. 18, No. 4, Baghdad.
Bliss, happy immortal, Mystic, beautiful Knight. (2011). The role of the Accountant of Social Responsibility and the extent of its application to the commercial banking sector in Jordan, Journal of the Baghdad College of Economic Sciences, No. 28, pp. 303-330 .
Blocher ,Edward J. , Stout ,David E. , Cokins , Gary & Chen , Kung H.( 2008). Cost Management: a Strategic Emphases . 4 th ed, McGraw-Hill , New York .
Drury, Colin. (2012 ). Management and Cost Accounting, 8 th ed , Thomson, London.
Garrison, Ray H.& Noreen, Eric W. & Brewer, Peter C. (2008) Managerial Accounting, 12th Ed.,New York , McGraw- Hill.
Gigan, Valeh's shoes .(2021).The importance of the overall cost of the product life cycle in reducing costs using value engineering and continuous improvement is an applied study at the general company for electrical and electronic industries. Muthanna Journal of administrative and Economic Sciences, 2021, Volume 11, Issue 4, pages 1-23.
Guard, Osama.( 2004). Management accounting, (i1), Dar Al-Hamid publishing and distribution, Amman, Jordan.
Hilton, Ronald W . ,( 2008) Managerial accounting ,7th Ed. ,New York, McGraw- Hill.
Houri, Sarhan Ziad, al-Omari, Ahmed Mohammed .(2013). The extent of the application of the liability accounting system in Jordanian universities , Jordanian Journal of Business Administration, Vol. 9, No. 2, pp. 372-390
Hussein, Ahmed Hussein Ali .(2000 ). Advanced Management Accounting, University House, Alexandria, Egypt.
Ibrahim, Huda Khalil .(2014). The role of liability accounting as a tool for monitoring and performance evaluation is an applied research in the general company for the marketing of medicines and medical supplies . Journal of Baghdad University College of Economic Sciences, 2014, Vol., No. 41, pp. 375-404.
Mansour, Abdulrahman Al-Bakri, Obaid, Soraya Mohammed Al-Haj.(2019). Feedback from managers of responsibility centers of industrial enterprises on the application of standard costs for loss control.Tikrit Journal of administrative and Economic Sciences, 2019, volume 15, issue 47 Part 1, pages 98-112.
Mohammed, Barzin Sheikh, Al-Bakri, Riad .(2011). Value engineering and Process Re-engineering and their role in reducing costs.Journal of economic and Administrative Sciences, 2011, Vol.17, No. 61, pp. 238-283.
Rugby, Mohammed Tayseer .(2004) .Management accounting, (i3), Wael publishing and distribution house, Amman-Jordan
Saleh, Hadi Hamad .(2017).Evaluating the performance of responsibility centers in economic units and its role in promoting administrative reform.An introduction to the board of Trustees of the Arab Institute of Certified Public Accountants, which is part of the requirements for obtaining a legal accounting certificate.League of Arab states .
Sharif, Nasser Taleb .(2018).The use of liability accounting in evaluating the performance of companies (Hotel and tourism sector) listed on the Iraq Stock Exchange . Anbar University Journal of economic and Administrative Sciences, 2018, Volume 10, issue 21, pages 363-384.
Student, Abbas Sabah, (2019). The impact of the implementation of the on-time production system ( JIT ) in reducing inventory costs in accordance with the international accounting standard IAS2. Al-Kut Journal of economic and Administrative Sciences, 2021, volume 13, issue 40, pages 26-38.
Well, Hanan Abdullah .(2017). The role of liability accounting in the success of administrative and financial reform/ applied research in a secondary school .Journal of economic and Administrative Sciences, 2017, Vol. 23, No. 95, pp. 240-254.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
