Search Results for cost

Abstract

Research aimed to present German cost accounting(GPK) as a methodology for estimating flexible costs, and a more comprehensive system than most traditional cost systems in estimating costs, adopts a variable cost approach that is characterized by being proportional costs that reflect the direct proportional relationship between variable costs and productive units, as the conceptual structure of German cost accounting (GPK) consists of four elements represented in cost element accounting, cost center accounting, production unit accounting and multi-level contribution margin accounting, which is a more accurate and detailed approach than The single-level contribution margin used in traditional cost accounting, and the research sample was the Institute of Management / Rusafa one of the formations of the Middle Technical University(MTU), and the research reached a set of conclusions, the most important of which was; that German cost accounting (GPK) accounting is more sophisticated and comprehensive than traditional cost systems as it unites and addresses all the needs of administrative, accounting and cost functions and adopts high operating modeling in planning, organization and control, and thus provides more accurate data that helps in making clearer decisions, and that the contribution margin is multiple. Levels are an appropriate analytical tool to rationalize a variety of non-routine decisions, as they provide a more detailed view of product costs in a way that helps companies identify the products that achieve the most profitability, and in light of these conclusions, the research proposed a set of recommendations, the most important of which was; The need to adopt German cost accounting as it is a method of planning and control that provides tools for planning and controlling costs by allocating resources to the most profitable activities more effectively and efficiently, The need to adopt contribution margin analysis Multi-level when making production and pricing decisions because of its role in identifying the most profitable products to develop and unprofitable to stop, and this analysis also helps determine the best mix of products and provides companies with a more accurate view of the profitability of each product.

Abstract

The research dealt with the topic of analyzing and measuring the joint costs of petroleum products and showing their impact on profits. The research problem was represented by not relying on modern scientific methods of cost accounting to determine and measure the joint costs of petroleum products, which leads to an increase in the costs of petroleum products and then a decrease in the overall profit. The research aimed to delve into the joint costs and methods of calculating them in the oil sector, and to analyze and measure the joint costs of petroleum products, in addition to stating the impact of the decrease in joint costs on the overall profit. The application was applied to the products of the Dora refinery, and the research reached a set of conclusions, the most important of which are There are four methods for allocating joint costs, but any method we use to allocate joint costs, the researcher believes that the best method is the total value of sales at the point of separation because it is easy to implement as well as it is the best measure of the benefits achieved when compared with other methods of allocating joint costs.

Introduction and importance of Research:

Cost is defined as a sacrifice of the resources of the economic unit in exchange for obtaining a specific purpose (good or service) and since the main objective of cost accounting is to determine the costs of the product in order to be able to price and sell it at a suitable profit, so the importance of research lies in focusing on the costs of the oil sector products and calculating the common costs of those products According to the scientific methods of cost accounting with the aim of accurately determining the cost of those products, reducing them, and then increasing the total profit to achieve the goals of the economic unit efficiently.

Abstract

This study aims to explain the cognitive foundations of green target costing, its role in reducing costs, and the extent of its contribution to environmental protection by reducing pollution and reducing consumption of resources and energy, in addition to improving quality and reducing the costs of environmental failure, that is, achieving a balance between environmental responsibility and reducing costs, as well as how to introduce aspects The environment in the target cost equation. In order to achieve this goal, the study used philosophical analysis of its variables, in addition to a review of the literature that searched for the traditional target cost all the way to the green one, as a sample of studies limited to the years 2004 - 2023 was taken. This study concluded the importance of the green target cost in Achieving a balance between product quality, cost and environmental responsibility, and how it can contribute to improving quality and reducing the costs of failure.

Abstract

Due to the technological development witnessed by the world and the open market, Iraqi companies have become unable to maintain their market share and compete with similar foreign companies, so it was necessary to rely on management accounting techniques, so the targeted Kaizen cost technology was TKC, which has a significant impact on improving product quality and rationalizing its cost to achieve competitive advantage The research is to apply a set of practices to improve quality and reduce costs along the product life cycle by adopting modern technologies that contribute to supporting the capabilities of the economic unit to reach the competitive advantage, and the importance of the research is by adopting the targeted Kaizen cost technology and the possibility of its application in the gas filling company to achieve continuous improvement. KC technology is of great importance in managing the quality cost of the product along the product life cycle and determining the methods or ways to rationalize it. The research also recommended the necessity of adopting TKC technology, which includes comprehensive and continuous improvement to achieve the competitive advantage associated with quality and cost.

Abstract

Abstract

This study tests the effect of capital costs on the relationship between free cash flow (FCF) and market value. The study selected twenty-six corporations that were listed on the Jordan securities market from 2010 to 2019. The FCF is an independent variable, cost of capital is a mediation variable (proxy of WACC), and market value added (proxy of firm’s value) is a dependent variable. Baron & Kenny's methodology and the Sobel-test were used to analyze the data of the four hypotheses, including the mediation effect of capital costs on FFC & MVA. Based on the Sobel test results, there is a partial mediation effect of the cost of capital between the free cash flow and the market value added of the firm, and the free cash flow is positively related to the market value added. Therefore, FCF has the capability to send positive signals to financial market participants about the firm's performance.

Keywords: - Free Cash Flow (FCF), Weighted Average Cost of Capital (WACC), Market Value Added (MVA), Mmarket Value of Equity (MVE), Capital Asset Pricing Model (CAPM), Beta Coefficient (β). 

Abstract

This study aimed to explore the effect of using a sustainable balanced scorecard in the relationship between strategic cost management methods and strategic performance of Jordanian public shareholding industrial companies by shedding light on the most important modern administrative and accounting techniques used by advanced industrial companies in managing their costs and following up on the implementation of necessary corrective and preventive measures to enhance areas of strength and address areas of weakness in their strategic performance. The study population consisted of all employees in Jordanian public shareholding industrial companies. To achieve the objectives of the study, a questionnaire was developed and distributed to (205) individuals working in Jordanian public shareholding industrial companies. (158) questionnaires were retrieved, of which (146) were valid for analysis. To test the hypotheses, Structural Equation Model (PLS- SEM).

The study found that there is an effect of using a sustainable balanced scorecard in the relationship between total quality management method and strategic performance of Jordanian public shareholding industrial companies. However, the results of the study indicated no effect of using a sustainable balanced scorecard in the relationship between other strategic cost management methods (Target costing method, comparative measurement method) and the strategic performance of Jordanian public shareholding industrial companies. Based on the results of this study, the researchers reached several recommendations, The most important was: the necessity of Jordanian public shareholding industrial companies to enhance the implementation of strategic cost management methods, especially the target costing method, due to its positive effect on the use of a sustainable balanced scorecard. Moreover, it is essential to reconsider the application of comparative measurement method and work on its enhancement to be more effective in supporting the use of a sustainable balanced scorecard and improving strategic performance

Abstract

This research aims to examine the role of time-directed resource consumption accounting (TD-RCA) techniques in achieving competitive advantage for economic units by improving costing accuracy, rationalizing resource consumption, and enhancing product quality. TD-RCA relies on analyzing resource consumption based on the actual time of activities, which helps determine the fair cost of products, reduce waste, and achieve higher operational efficiency.

Process reengineering also contributes to the redesign of manufacturing activities with the aim of eliminating unnecessary processes and enhancing customer value, leading to reduced costs and improved product quality. The research focuses on the application of these two techniques in a ready-made garment factory in Najaf. The results showed that combining the two techniques helps reduce overall costs, increase the factory's competitiveness, and enhance its responsiveness to market demands.

The research recommends the adoption of these modern techniques in cost management, given their positive impact on achieving a sustainable competitive advantage, achieving optimal resource utilization, and enhancing production efficiency.

Abstract

The research aims to study and analyze the philosophy behind the technique Time Driven Activity Based Budgeting (TDABB) and its reflection in achieving cost reduction through application in the Kufa Cement Factory of the Iraqi Ministry of Industry.

      After studying the reality of the Kufa Cement Factory and applying the technique Time Driven Activity Based Budgeting depending on the data obtained through field visits and personal interviews with officials and workers as well as data extracted from the factory records (the research sample), the research reached several conclusions, the most important of which are: There is a significant impact of the technique Time Driven Activity Based Budgeting in achieving objectivity in terms of cost determination, it represents a means that helps manage cost in light of future developments in terms of its ability to track and detect non-value-adding activities for the purpose of canceling/reducing/replacing them. As for the most important recommendations, they were: The importance of cost reports for the various parties in the economic unit, so they should contain appropriate information for making right decisions and developing them in light of future opportunities and challenges through the adoption of technique Time Driven Activity Based Budgeting, as it is more able to reflect the actual consumption of resources by the departments. Productivity.

Abstract

In light of rapid economic changes and the increasing intensity of global competition, economic units seek to achieve excellence and efficiency by improving the management of their resources and reducing costs without affecting the quality of products or services. Rationalizing the allocation of costs is considered one of the modern administrative methods that aims to optimize the use of resources and distribute costs to activities. Strictly proportional to its contribution to creating added value in order to achieve this goal, value chain analysis has become an effective strategic tool that contributes to improving cost allocation and enhancing institutional performance. Value chain analysis, created by Michael Porter, depends on analyzing the main and supporting activities within the economic unit and evaluating them with the aim of identifying activities that contribute to creating value. Reality of the product or service from the customer's point of view, Compared to activities that raise costs without providing a tangible return, this methodology contributes to eliminating unnecessary costs and activities that do not add value, which helps achieve greater efficiency in allocating financial and human resources. Applying value chain analysis helps in restructuring operations in a way that ensures compatibility. Between diverse activities and market needs, This contributes to reducing waste and achieving a sustainable competitive advantage. It also contributes to enabling economic units to determine appropriate pricing strategies that reflect actual costs and help enhance profitability margins.

Abstract

Given the challenges facing Iraqi industry—such as limited government support and the high cost of production compared to imported goods—industrial organizations are in urgent need of adopting effective technologies to improve their operational efficiency. Supply chain analysis stands out as one of the most significant of these technologies, as it helps optimize the flow of materials and information, reduce costs, and enhance the accuracy of accounting data.

This study aims to highlight the impact of supply chain analysis on strengthening the effectiveness of the accounting information system through a field application at the National Company for Chemical and Plastic Industries. The findings indicate that integrating supply chain activities with the accounting system contributes to improving the quality of financial information, controlling costs, and supporting managerial decision-making. The study further recommends the development of digital systems that integrate logistical and accounting functions, along with training personnel on modern technologies. 

Keywords: supply chain, accounting information system, operational efficiency, cost reduction , effective and ineffective activities.

Abstract

objective of the research to develop a proposed model for the use of lean accounting and target cost in the Kufa cement plant to reduce costs as they are among the most important techniques of strategic cost management in the field of cost accounting and management accounting, The research was conducted on kufa cement factory data to show the effect of using lean accounting techniques and target costing to reduce costs.

The research was built on a main hypothesis that the use of lean accounting techniques and target costing leads to reducing costs in the kufa cement factory in manner that is commensurate with the requirements of the modern manufacturing environment.

The research reached a number of conclusions, the most important of which is that the techniques of lean accounting and target costing are among the important techniques that reduce costs in the life cycle of the product, from the planning stage to research and development, without compromising the quality of the product. The research reached came out with a number of recommendations, including the necessity of moving the kufa cement factory to the two techniques of lean accounting and target costing, due to the multiplicity of needs and desires of customers and change in benefits and from of products, as well as their role in reducing costs.

Abstract

 The problem of research has been reflected in the absence of interest of economic units in information on environmental and social costs needed to measure maintainable performance and in the fact that those economic units simply account for the elements of costs used in the production of products without considering the environmental and social costs in determining the cost of the product for the purpose of addressing this problem, this research is aimed at studying and indicating the impact of environmental and social cost accounting on the sustainable functioning of the economic unit. The nature of the accounting system applied in the economic unit in question is identified as the Ground of Architecture Cement Manufacturing Company, for the purpose of achieving the objectives of research and hypothesis testing, the Land of Architecture Cement Manufacturing Company, located in Misan governorate, has been selected environmental and social costs have not been measured, assessed and revealed as costs distinctly from other costs in the balance sheets, as it has been shown through the applied study that the environmental and social costs of the economic unit in question are hidden among other costs, leading to unsuitable management decisions, and thus negatively affecting the validity of the financial lists and reports of the economic unit. Through the statistical investigation of the questionnaire form, it was found that environmental and social cost accounting had a positive impact on raising the level of production, sales and occupational safety of workers, as well as on the reduction or decrease of environmental risks in the economic unit, as well as its positive impact on the valuation of the maintainable performance of the economic unit in question.

Abstract

 The problem of research has been reflected in the absence of interest of economic units in information on environmental and social costs needed to measure maintainable performance and in the fact that those economic units simply account for the elements of costs used in the production of products without considering the environmental and social costs in determining the cost of the product for the purpose of addressing this problem, this research is aimed at studying and indicating the impact of environmental and social cost accounting on the sustainable functioning of the economic unit. The nature of the accounting system applied in the economic unit in question is identified as the Ground of Architecture Cement Manufacturing Company, for the purpose of achieving the objectives of research and hypothesis testing, the Land of Architecture Cement Manufacturing Company, located in Misan governorate, has been selected environmental and social costs have not been measured, assessed and revealed as costs distinctly from other costs in the balance sheets, as it has been shown through the applied study that the environmental and social costs of the economic unit in question are hidden among other costs, leading to unsuitable management decisions, and thus negatively affecting the validity of the financial lists and reports of the economic unit. Through the statistical investigation of the questionnaire form, it was found that environmental and social cost accounting had a positive impact on raising the level of production, sales and occupational safety of workers, as well as on the reduction or decrease of environmental risks in the economic unit, as well as its positive impact on the valuation of the maintainable performance of the economic unit in question.

Abstract

The research aims to show the role of resource consumption accounting in the process of rationalizing the distribution of costs of productive service centers in economic units as one of the most important approach that help to provide relevant information on how to optimize the exploitation of resources and corresponding activities which leads to increasing the efficiency and effectiveness of performance as a result of reducing costs, which is reflected in the increase in profits, as well as showing the volume of unemployed energy and working to employ it through the production of useful costly information that helps it face developments in the business environmentThis is reflected in the rationalization of decisions made by economic units. The problem is that the methods used in the distribution of the costs of production service centers by local units suffer from shortcomings in this area because they rely on traditional methods in the distribution of the costs of these centers, which results in distortion in the information provided to determine the cost of products.This led to its failure to provide information that helps management make decisions and that using RCA helps economic units keep pace with developments in the business environment. Assists them in making and making decisions that are in the company's interest, such as a resource consumption accounting system that focuses on providing reliable information to rationalize costs and maximize revenues to enhance the company's productive capacity. For the company where it aims to achieve greater success in the competition market, as well as it is based on resources, and is focused on them instead of activities and includes resources in accounting for the consumption of resources consumed by activities only, but includes resources consumed by the resources themselves. In light of these conclusions, a set of recommendations was reached, the most important of which is to help the application of modern management accounting systems that keep pace with the developments of the business environment and provide adequate and appropriate information to economic units.Keywords: accounting for resource consumption, exploitation of idle energy, cost reduction.

Abstract

Information from financial reports is the basis upon which users of financial information make various decisions accounting measurement based on historical cost is objective and reliable but not appropriate, as it reflects past events and does not provide future information, hence the global trend of replacing historical cost with fair value, since the information generated is relevant and reflects the unit's true financial position. The research therefore sought to illustrate the impact of fair value adoption on the quality of financial reporting. The importance of research stems from the importance of quality financial reporting because of its significant influence on decision makers.Given the international trend to replace the historical cost basis with fair value accounting measurement, it was important to examine the ability of fair value financial reporting to provide users of financial reporting with financial information and indicators that are appropriate and useful for good economic decision-making and also to identify underlying causes Behind the trend of preparers of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) to use fair value in accounting measurement. To test the validity of the research hypothesis, the impact of using fair value on the quality of financial reporting was measured by measuring the adequacy of financial reporting at Baghdad commercial bank . The researchers came to several conclusions, the main one being that there is an impact of using fair value on bank activities after its application. They recommended that efforts be made to apply fair value across a wider range of financial assets to include all their assets and liabilities properly according to the International Financial Reporting Standards (IFRS), as the impact may become clearer.

Abstract

       This study aimed to measure the impact of fair value indicators (net realizable selling value, asset replacement cost, net future cash flows) on investment efficiency as measured by the market value per-share to earnings per share model and the deviation from the expected investment model. The study followed a descriptive analytical approach to interpret the relationship between its variables. The study population consisted of extractive and mining industry companies listed on the Amman Stock Exchange for the fiscal years (2019-2023), totaling (7) companies. To analyze the data and test the hypotheses, the following statistical methods were used: (descriptive statistics, test for stationarity in time series, Durbin-Watson test, Hausman test, multiple linear regression, simple linear regression), relying on the statistical software (EViews).

       The study concluded that there is a positive impact of fair value indicators (net realizable selling value, net future cash flows) on investment efficiency as measured by the market value per-share to earnings per share model, while they had a negative impact on investment efficiency as measured by the deviation from the expected investment model. Additionally, the study found that the asset replacement cost has a positive impact on investment efficiency as measured by the deviation from the expected investment model, and a negative impact on investment efficiency as measured by the market value per-share to earnings per share model.

       Based on the results of this study, the researchers concluded with several recommendations, the most important of which were: the necessity for extractive and mining industry companies listed on the Amman Stock Exchange to expand their disclosure of financial information related to fair value indicators with clarity and transparency to attract investors and gain their trust.

Abstract

The emergence of integrated reporting on global warming represents an important evolutionary stage in the auditing profession, as the auditor has moved from his traditional role of examining or auditing information or pre-prepared lists with a specific financial formula to granting a certificate of confirmation in the preparation of this information or financial and even non-financial statements. This certificate (report) is distinguished by some specificity from the conventional audit report, as assurance services fall between the level of absolute assurance and the lack of assurance, and it contains a wide range of services that do not differ from the two types of reasonable assurance and limited assurance. Specialized professional organizations, including the AICPA, have issued a group Among the standards for these services in order to rationalize their practical application, and I found many obstacles that could face the process of preparing integrated reporting on global warming in the local environment. The researcher adopted the descriptive analytical approach in the theoretical framework, as well as collecting data about the work environment and then analyzing it in the applied framework. This is done by taking advantage of the SPSS program for statistics, as well as the analytical method using it on a sample of data issued by oil refineries. The sample was estimated at the refineries of Shuaiba and Doura. The researcher reached results, the most notable of which is that there are no appropriate controls for preparing integrated reporting, as there is a difference in views about the suitability of the IR framework. As a criterion for assurance, and in particular, current assurance standards, most notably the International Standard for Assurance ISAE 3410, The research community consists of the Daura and Shuaiba refineries in Iraq. The research sample comprises 140 employees working at the Daura and Shuaiba refineries. The researcher used both the survey questionnaire (paper and electronic) and the model reports as tools. In this context, the questionnaire form was distributed to the research sample, require appropriate controls to evaluate the subject matter of an assurance engagement and the practitioner provides reasonable or limited assurance regarding the extent to which the subject matter is compatible with a specific basis, and the researcher concluded that: The high cost of preparing the integrated report compared to its benefits. The cost is also considered a major obstacle to making the entire integrated report the subject of a confirmation engagement (IIRC 2015). Confirming the entire integrated report requires the participation of multiple experts, which will make the engagement very expensive.

There is a difference in the level of credibility and reliability provided by integrated reporting compared to auditing, as integrated reporting does not provide the same level of credibility and trust provided by auditing financial statements. This is due to various reasons, including that integrated reporting is less quantitative and more qualitative in nature. The new form of assurance may fail to have the same confidence as an audit of financial statements. As a result, before embarking on making radical changes in current assurance models, sufficient time must be given. To refine its integrated reports and deal with stakeholders to determine the extent of the actual need for external confirmation, and the diversity of the nature of integrated reporting mechanisms, as the integrated nature of reporting processes and the many types of information reported require innovative forms to enhance credibility that can accommodate the link between the various components of integrated reporting. The researcher presented a main proposal to overcome the obstacles in integrated reporting of global warming, as she recommended that concerned parties adopt strategies such as strengthening cooperation and partnerships with other parties, providing training and continuous development for employees, and improving internal systems and processes to facilitate the reporting process.

Abstract

The study aims to demonstrate the feasibility of the project of installing a solar photovoltaic system with a capacity of (2kw/h) from a technical and financial point of view, and for the purpose of achieving this goal, a technical feasibility study was prepared, through which it was found that the system should consist of (6) solar cell panels and an inverter with a capacity ( 2.2kw/h) and (4) gel batteries with a capacity of (200A/h) to ensure that the house is equipped with electric power for a period of (4) continuous hours during periods of national electrical power outages, in order to ensure the best performance of the system. The technical study indicated that The project is technically feasible, as it is possible through the system to generate a total daily electrical energy of (21.6 kw/day). In order to demonstrate the financial feasibility of the project, a financial study was prepared and some financial standards were applied, such as (the payback period standard, the accounting return standard, the net present value standard, the return / cost standard, and the internal rate of return standard). By calculating the results, it was found that the payback period for the invested capital is two years and three months , which is an acceptable period, and the accounting rate of return is 42.8%, which is a higher rate than the interest rate on depositing funds in banks, which ranges between (10-8%) and the net present value of the project is ($5305), which is an acceptable value. The rate of return / cost is (1.77), which is greater than one, and this indicates that the project is profitable, while the internal rate of return is (38%), which is a rate higher than the interest rate on funds deposited in banks, and through these results it becomes clear to us that the project is feasible financially speaking.

The study reached a number of conclusions, the most important of which is that there is no government support for solar photovoltaic projects in Iraq, which prevented their widespread dissemination.

The most important thing that the researcher recommends is to provide government support for solar energy projects in Iraq, whether the support is through financial facilities or through the enactment of laws and legislation that motivate citizens to resort to solar photovoltaic systems to fill the shortage of electrical energy as the enactment of a law or legislation that allows the citizen to sell electricity The surplus of its needs and generated from the state's solar energy systems for a reasonable financial consideration.

Key words: feasibility study, photovoltaic solar energy, off-grid system, grid-connected system, Hybrid solar photovoltaic system .

Abstract

This research aims to provide a theoretical and applied framework for employing machine learning algorithms in management accounting and costing systems.

The research focuses on the importance of improving resource consumption monitoring, accurately tracking cost behavior, identifying unutilized energy, and supporting decision-making through historical data analysis to enhance the accuracy of production reports.

To achieve the research objective, a descriptive approach was adopted, drawing on available studies. A field study was also used, using a questionnaire to collect data from the research sample (the Electrical Cables and Wires Factory - Ur General Company).

The research also reached a number of conclusions, most notably that employing machine learning algorithms contributes to improving the prediction of quantitative resource consumption, which helps detect deviations and identify their potential causes, and enhances the accuracy and comprehensiveness of production reports.

The research concluded with a set of recommendations, most notably the need to establish an integrated data management system that includes operational data processing to provide real-time solutions and alternatives that contribute to supporting decision-making related to rationalizing resource consumption.

Abstract

The disparity in employee salaries across different ministries and departments raises questions, discomfort, and feelings of injustice, especially among employees with lower salaries in some ministries compared to their higher-paid counterparts in other ministries. These reasons stem from social factors, followed by economic factors. The prices of goods and services are determined by the size of the employee group with higher salaries, especially if a large group raises the prices of goods and services through their greater purchasing power. Consequently, it becomes difficult for employees with lower salaries to live comfortably, creating economic and social disparities among employee groups. This, in turn, impacts economic and social development. All these reasons prompted me to give great importance to writing this vital and important research, as I focused on analyzing several important indicators, most notably the cost of living index, which measures the minimum cost of living in Iraq, which helps us in formulating a minimum wage policy, and the private sector wage value levels index, which shows the minimum and maximum limits of private sector employee wages according to a labor market survey in the private sector in Iraq, where I concluded that one of the most important factors for labor market stability is the convergence of wages between employees in the private and public sectors, which ends the prevailing reality of the preference of wages for employees in the public sector over their counterparts in the private sector, and we reach a stage of equal demand as much as possible for job opportunities in the two sectors. The index of the total ratio of public sector employees’ salaries to revenues, which shows the high and dangerous percentage that salaries constitute of the country’s total revenues, which must be reduced and controlled, and the index of the ratio of the number of beneficiaries of public sector salaries to the population and labor force, which also constitutes a high percentage, most notably the increase in the number of new appointments that have plunged the country into a state of disguised unemployment and the inclusion of new categories in social welfare salaries, which has burdened the government and forced it to withdraw from the investment budget. In addition to the operating budget for these salaries, the average employee share of the total public sector payroll index (AEI) represents the average salary that should be taken into account when constructing the public sector salary scale. Analyzing these indicators leads us to an important point of convergence that enables us to formulate a clear policy for building a fair and balanced salary system and scale.

Abstract

This research aims to identify the contribution made by competition in helping young people implement their medium, small and micro projects, in order to ensure their success and achieve the desired goals, specifically in the early stages of establishing these projects. The research problem confirmed that many young people rely on the main pillars of competition (cost, quality, creativity, flexibility) in implementing their projects, but they do not have sufficient knowledge about their most important cognitive contents and how to invest them in competition with others. Accordingly, there is a cognitive deficiency more than a field deficiency in this field. As for the importance of the research, it was represented in presenting a set of proposals that contribute to enhancing the ability of the researched sample and society to invest in the relationship between competition and the success of youth projects (medium, small, and micro). Accordingly, this research aims to diagnose the reality of these two variables and discover the relationships of association and influence between them. To complete the research in its theoretical and field areas, the descriptive approach was adopted. The researchers also relied on a set of previous ideas in designing the questionnaire that was used in collecting data, after testing and adapting it to suit the Iraqi environment, which was distributed to a sample of young people with projects (medium, small, and micro) in the Shorjah area and the Arab market in Baghdad, numbering (376) individuals. The researchers also used measures of central tendency in processing the data from a statistical perspective using a set of tools available in the statistical program (SPSS.v23). These statistical tools provided researchers with a set of results that confirmed the application of the foundations of competition (cost, quality, creativity, flexibility), and youth projects (medium, small, and micro) to a high degree from a statistical point of view. Moreover, the foundations of competition contribute to a moral and statistical degree in enhancing the ability of youth to implement their projects and their success. Accordingly, the researchers recommended reviewing the world's experiences and the mechanisms that were adopted to encourage competition among youth, in addition to the support that was provided to them, whether materially or morally, and helping them build their various projects, and trying to transfer them to the Iraqi environment to invest their results and employ them in innovating various projects, whether (medium, small, and micro).

Abstract

The process of pricing bank loans is one of the most important sources for the bank’s
revenues, as loans represent a large part of the bank’s assets. The research aims to measure and
know the impact of bank loan pricing indicators on credit risk. When the bank sets a high interest
rate, this leads to a loss of customers by going to other banks to obtain loans, and if a low interest
rate is set, this leads to a loss for the bank. Therefore, banks should use modern methods of
pricing bank loans. The research community represents the banks listed in the market. Iraq Stock
Exchange. As for the research sample, it consisted of 8 banks that were selected from among 24
banks listed on the Iraq Stock Exchange that meet the research requirements, and for the period
(2006-2015), and a set of financial indicators were used (return on net funds used, weighted
average cost of capital, Z-Score Profitability objective) Measurable research variables .

Abstract

Problem of the Research- lately the economic environment is completely differing than 20^th century and even than the last decades of 21^st century. Novel idioms, notable expectations have been innovated that related to economic, social, political and even behavioral aspects of life; the competency does not limit with qualified intellectual human resources rather than the use of knowledge and novel aspects of technologies due to the rapid dynamic development of virtual economy. Thus, global economies experienced a rebirth of economic system. 

Design, Methodology, Approach- it is an inductive study “UAE” as a sample; in which it extrapolates and analyze the studies and essays that related to economic digitization. Descriptive and analytical tools used to study the related aspects of phenomena. 

Finding- UAE in general and Dubai in specific has a great role in achieving many entrepreneurial projects as a part of intelligent governmental program. Digitization programs become an obvious feature in most governmental programs such as medical, smart educational and banking usages; meanwhile, these programs are available for all in a lowest price of cost. Dubai tries to follow its vision for (2020-2030) of achieving sustainability through rapid change in technology towards green-zone technology environment under the supervision of rational policy of decisions, then expands it experiences to UAE as a whole. 

Research limitations- implications- the study covers only studies and essays that related to scan UAE “Dubai” entrepreneurial projects for the last decade of 20^th century and early decades of 21^st century. 

Practical implications- the study confines to use the descriptive, analytical tools to study the related phenomena. 

Social implications- it specifics to review the Dubai Emirate as a society of study. 

Objectives of the Research

• Transferring the societies into digital ones to expand the career opportunities especially among adult talents.
• Distinguishing the economic digitalization & digital economy.
• Analyzing the main threats toward digital economy.
• Focusing on the role of digital economy especially for those graduated talents.

Importance of the Research- as far as the study reviews, few studies in Arabian libraries are handling this dynamic topic; and still the meaning of facilitating the digitization to achieve sustainability is not clear enough, meanwhile, UAE considered as a “Spark” to most of Arabian countries. Thus, having their successful experience of entrepreneurial projects would be a “guide” for followers. 

Abstract

The research aims to address the epistemological foundations of green budgeting and compare it with traditional budgeting in terms of principles and fundamentals, as well as the impact of both types of budgeting on the environment and sustainable development. Most countries worldwide are facing significant environmental challenges, necessitating the replacement of traditional fiscal policies with financial policies that integrate environmental goals within economic objectives. The study relies on previous research related to the variables under investigation to describe and analyze budgeting methodologies and compare them. Data were collected based on content analysis of previous studies and recorded observations.The research concludes that green budgeting is an effective tool for achieving sustainable development by integrating environmental policy with the state's financial policy, thereby balancing economic and environmental considerations simultaneously. Additionally, it finds that green budgeting supports the circular economy rather than the linear economy.The study recommends adopting green budgeting as a modern approach to government budget preparation. It also suggests enacting laws and regulations by the legislative authority to support the green budgeting approach, such as imposing environmental standards on government and private sector projects, promoting and supporting investment in environmentally friendly activities, and developing indicators to measure both financial and environmental performance. These indicators would assess progress resulting from green budgeting implementation, such as reductions in carbon emissions and their impact on treatment cost reductions, increased use of renewable energy, and decreased fossil fuel consumption costs.

Abstract

The study aims to clarifying the impact of the application of computerized information systems in achieving sustainable competitive advantage in the research community. The research tried to provide a theoretical framework for the research variables based on what theorists presented in this field, and a practical analytical framework for the opinions of a sample of managers, heads of department , unit managers and divisions in Asia Cell for cellular communications that Founded in 1999 in Iraq, it reached (75) respondents, and the computerized information systems variable was expressed as an independent variable through its dimensions, and the expression of competitive advantage as a reliable variable. The research used the questionnaire as a basic measurement tool for collecting data that was used to test the research hypotheses.The research reached a number of conclusions, the most prominent of which were (computerized information systems take into account the necessary level of quality and according to market requirements, computerized information systems achieve the appropriate level of flexibility in producing appropriate production policies, computerized information systems work to produce information that reduces cost, which leads to reduced expenses And an increase in revenues, computerized information systems contribute to the delivery of products in a timely manner, which supports the competitive advantage. The positive value indicates that there is a direct effect between the dependent and independent variables, or in other words that any increase in the independent variable (computerized information systems) by one degree leads to an increase of 90. 2% in the dependent variable (sustainable competitive advantage) with the stability of all other independent variables outside this model).

Abstract

The research aims to demonstrate the importance of applying responsibility accounting in economic units and its role in evaluating the performance of responsibility centers by shedding light on responsibility centers and ensuring commitment to implementing the policies and objectives of the economic unit. The problem lies in the fact that the use of traditional methods of performance evaluation results from a lack of attention to administrative accounting aspects and a focus on applying the responsibility accounting system through evaluating the performance of cost centers. Due to their reliance on traditional methods and the lack of sufficient information, this has led to a weakness in performance evaluation according to modern methods. In order to achieve the research objectives and verify the validity of its hypotheses, the responsibility accounting system was applied, and the industrial sector was chosen as the research community and the General Company for Food Products, represented by the Amin Factory, as the research sample. The research concluded with a set of conclusions and recommendations, the most important of which was that the research found that there is weakness and shortcomings in the accounting reports and information provided by the factory, and the neglect of the aspect of preparing monthly, quarterly and annual reports, including the preparation of the annual budget plan to identify deviations and determine their causes to work on finding solutions that help in raising the effectiveness and efficiency of operations within the factory. The study recommends that responsibility centers should be defined accurately and clearly, with the responsibilities and activities associated with them and how to allocate costs to each center being clarified. The factory should work on improving production and administrative operations in the various responsibility centers in order to improve the overall performance of the factory. The accounting and evaluation system should be developed to be more comprehensive and effective, including the definition of clear and measurable performance standards for evaluating the performance of responsibility centers.

Abstract

The research aims to clarify impact of using resource consumption accounting to improve the quality of accounting information that management needs it for making future decisions that related to cost management and resources and the rate of its exploitation. In the section, the researcher dealt with the concept of resource consumption accounting, get to know its steps, and the benefits of using it. As for the second section, he touched on the quality of accounting information and their characteristics, and standards for measuring the quality of information. The researcher adopted use of the analytical and statistical aspect to verify the research hypothesis through using a questionnaire that was distributed to a group of people consisting of administrators, accountants, engineers, technicians and a group of academics. The researcher concluded that resource consumption accounting helps in providing useful information for decision-making that includes the company's resources and the relationship between these resources, thus it achieves the quality of the information. The researcher made important recommendations, as he recommends the adoption of resources consumption accounting which it provides useful information to decision-makers that help them in planning and managing resources in the future

Abstract

In today's highly competitive business environment, information is the most important resource for all organizations, whether in the public or private sector. In most cases, this information is found in paper documents. Information capture systems (scanning, indexing) represent the first step in information management, allowing documents to be converted from a physical to an electronic format, as well as extracting the required information from them through digital archiving.

We also record our personal experiences and life events digitally on computers, phones, and other electronic devices, in the form of documents, emails, images, social media, and audio/video files. So, here digitization and digital archiving are very important?

Digitization and digital archiving, as an information security system, helps you to better manage personal information and records in digital repositories in an effective and secure way. It is about how you manage information and how you can make the most of it in an effective way that benefits you and your organization.

Digital archiving of documents is one of the main drivers of economic transformation, as information analysis allows you to benefit from making better decisions, which is essential for any organization regardless of its size, type, or complexity.

The development of technology and electronic communication systems in our lives has made it necessary to adopt them as a solution to the old problems that organizations face in their work. The difficulty of storing paper and keeping it safe from damage, despite the urgent need to return to it at times, led to the invention of a way to invest this technology in storing documents and information electronically. This resulted in the emergence of what is called digital archiving. Digital archiving is a necessity for website owners and businesses, as it is safe and secure in storing and retrieving all the required electronic data and files over the long term.

The process of digital archiving works to index electronic documents and files, and keep them until they are needed. It organizes this data and provides a copy of the original for use in research, auditing, and legal purposes.

The importance of digital archiving can be summarized in the following points:

• Quick access to the required information compared to the traditional archive method.
• No need to return to the paper archive and search through piles of papers.
• The ability to keep a huge amount of information that paper archiving cannot sometimes store.
• Reducing the number of employees (hidden unemployment) and tools, thus reducing the financial cost of companies.
• Facilitating the process of information exchange and sharing with others.
• Dispensing with unnecessary data.
• Developing the efficiency and quality of work using modern technologies.
• No need for large spaces in offices and institutions, and utilizing this space for more useful work.
• Conserving the environment by reducing waste and saving paper.

Digital archiving can also store a large number of data and information that is difficult to store in the traditional archive as it is an effective and scalable method.

Digital archiving plays an important role in meeting regulatory requirements through the use of technologies. The data stored is not subject to change or modification. Through digital archiving, you can find the required information regardless of its size.

In addition to providing security means for information by identifying the people who can access it with the ability for more than one user to enter at the same time. Digital archiving also features ease of use remotely, the ability to meet the needs of the organization, and at the same time reduces the risks that the organization may face during work. In addition to its ability to restore damaged data, the ability to export data and save incoming faxes and types of emails, and the ease of handling different types of files.

Therefore, the emergence of modern information technologies has necessitated a re-examination of the traditional concepts related to the archive and the processing of its contents of documents and dealing with them. The digital archive has emerged in all its technological dimensions, and it has taken on great importance due to its close association with the contemporary digital environment, going beyond the idea of digitization and electronic archiving of the traditional paper archive, to electronic practice in a purely digital environment. There are institutions that produce, store, and retrieve their archives in a purely electronic way in unprecedented conditions traditionally.

Additional notes:

• I have tried to preserve the meaning of the original text as much as possible while making it grammatically correct and fluent in English.
• I have also added some clarifications and explanations where necessary to make the text easier to understand for an English-speaking audience.
• I have used the term "digital archiving" throughout the translation, as this is the most common term used in English to refer to this concept.

Abstract

      The study aimed to identify the proposed model for the ration card system to reduce costs and improve income for the individual and the Iraqi society, which affects the living reality and provide job opportunities. The proposed study model, as the results of the survey indicated the desire to use the proposed model in the study, and the most prominent conclusions the study showed the desire of the Iraqi individual to receive a cash amount instead of the food ration and to achieve the right time to purchase food for the Iraqi individual and family and to determine the appropriate quantity and quality for use and the possibility of reducing costs and extravagance in the process Distribution of foodstuffs in its stages, starting from purchase to distribution, and the possibility of improving income for the individual in particular and for the community in general with the provision of foodstuffs on an ongoing basis. And future plans to gain experience in this field and publish Awareness of non-waste and extravagance with studies presented to the individual and the Iraqi society to expand work, effort and joint cooperation.

Abstract

This study explores the concept of frugal innovation and its impact on achieving pioneer Advantage in the context of the express delivery sector. Focusing on the express delivery company, Totters, the study examines how frugal innovations in terms of cost and resource efficiency can provide a competitive advantage in a highly dynamic market. Data were collected through a survey of (85) employees of the company under study and analyzed using the advanced statistical program SmartPLS V.4 to assess the role of streamlined operations, affordable solutions, and customer-centric strategies. The results reveal that frugal innovation significantly enhances a company’s ability to lead the market by delivering high value with limited resources. Furthermore, the study highlights the critical interaction between innovation and strategic positioning in supporting long-term competitiveness. This research provides practical insights for companies aiming to leverage frugal innovation as a path to achieving pioneer Advantage, especially in resource-constrained environments. 

Abstract

One of the most important issues that an economic unit can face is changing accounting policies in light of the diversity of accounting options and alternatives, The aim of the study is to provide an introductory introduction to accounting policies and the impact of changes in accounting policies in accordance with the International Accounting Standard (IAS-2), Changing accounting policy is one of the most important issues that an economic unit can face, The important factors in improving the quality of accounting information in the financial statements through analyzing the relationship between the application of these policies and their accuracy and reliability, The research is based on an analytical study of the financial statements issued by the General Company for Textile and Leather Industries, The research reached a set of conclusions, the most important of which is that since the financial statements prepared by the company, whether based on manual or electronic programs, are not based on accurate information generated through the integrated system, their output does not truly indicate the efficiency and benefits of the company’s operations as a result of the company’s possession of a database, Unified and updated for all data related to the company’s branches, and in particular, with regard to the technical and statistical aspects. As a result of the use of old systems, it has become difficult to quickly and accurately obtain the necessary information as a result of the division and dispersion among the company’s departments, which has made it difficult to review the resulting financial statements, As for the recommendations, the most important of them is the need for all economic units to pay attention to the inventory component because it increases the ability of the economic unit to remain in the market and obtain many revenues for the economic unit

Abstract

Branding is a vital means of product identification and represents a fundamental aspect of marketing, distinguishing a company's products from those of its competitors and conferring a competitive advantage. This study aims to assess the extent to which Iraqi retail stores (BIG) value branding and their employees' awareness of its importance in achieving superiority and competitiveness. The study adopted a descriptive analytical approach, and data was collected through a random survey of 1,087 merchants in Baghdad. Statistical analysis was used (SPSS V.24). The results revealed a strong, positive relationship between branding and the dimensions of competitive advantage (cost, quality, flexibility), while the relationship was weak with the delivery dimension. The added value of the study lies in its focus on the variables of branding and competitive advantage, offering practical contributions to how to invest in branding to enhance competitive advantage and increase profits. This positively impacts the stores' positioning and ability to achieve goals in a competitive market.    

Abstract

This study investigates the effect of Enterprise Resource Planning Systems on achieving the Competitive Priorities. It also aims to determine the relationship between the Effectiveness of Enterprise Resource Planning Systems and achieving the Competitive Priorities. The researcher adopted the descriptive analytical approach and used a questionnaire as a primary tool for data collection. The study population consisted of (130) workers at the Egyptian International Pharmaceutical Industries Company "Epico" in Dakahlia governorate.

This study revealed a significant effect for the Effectiveness of Enterprise Resource Planning Systems on achieving the Competitive Priorities (56%). There is a strong positive correlation relationship between Effectiveness of Enterprise Resource Planning Systems and achieving the Competitive Priorities (0.746). The study draws a set of recommendations the most important of which, First: Management's attention to improving the capabilities of users of enterprise resource planning systems. Second: To increase the awareness of the importance of the cost element. Third: To take care of customers' needs and expectations.

Abstract

The aim of this research is to measure the sustainable performance of Al-Qasim Green University based on the indicators of the Sustainable Balanced Scorecard (SBSC), and to assess the university’s ability to serve the community through social and environmental performance indicators. Sustainable orientation is essential in today’s business environment, as it reflects the clarity of strategic objectives and the roles of faculty and support staff in delivering high-quality, distinguished educational services. It also supports creative capacities to build a strong academic reputation, making the university a key contributor in meeting labor market needs.

The study adopted a case study methodology focusing on Al-Qasim Green University, using both financial and non-financial data for the period (2018–2019). The results were measured and analyzed accordingly. Findings indicate that the university is capable of enhancing sustainable performance, provided that improvements are made in cost and managerial accounting systems. These improvements should aim to provide decision-makers with relevant information that reflects the university's economic, environmental, and social realities.

The research recommendations emphasized the importance of university leadership giving due attention to environmental and social factors, alongside economic ones, in adopting higher education and scientific research strategies. It also called for creating multiple channels of engagement with the labor market and the community.

Abstract

This study presents the impact of digital marketing on customer buying behavior and examines how digital marketing channels, such as social networks, search engines, and emails, influence customers’ purchasing behavior. The main purpose was to investigate the influence of digital marketing on customer's behavior and identify effective platforms for businesses in Soran independence administration to retain customers. The methodology of the study utilizes a quantitative approach through a survey questionnaire to gather data on the impact of digital marketing on customer buying behavior, including variables such as age, gender, income, education level, and online shopping behavior. The data is analyzed using statistical Package for social science (SPSS 26.0) to determine the relationship and effects of these variables on customer behavior. The study collected data from 250 participants who responded to a survey questionnaire distributed online to customers and people of Soran independence administration in several cities, districts, and sub-districts. The sample was appropriate, simple random sampling, and composed of demographic variables, questions about digital marketing, and purchasing behavior. The results of the study show that digital marketing has a significant impact on customer buying behavior, especially among younger and higher-educated people in Soran independence administration; it provides cost-effective and efficient ways for customers to fulfill their needs. However, businesses should be transparent to avoid deceiving customers. Digital marketing has a positive impact on customer satisfaction, but challenges such as timely delivery and over-advertising on social media remain and. Digital marketing has a significant impact on customer buying behavior, influenced by factors like education level, income, and social media usage. Valid factor analysis test supports this conclusion.

Keywords: Digital marketing management, Customers buying behavior, Social media, Instagram, Facebook.

Abstract

The research aims to study the impact of the marketing intelligence system in achieving competitive advantage in the research community and to identify the reality of the application of the marketing intelligence system in it, as the study included two variables representing the independent variable marketing intelligence in its dimensions (customer understanding, market analysis, product intelligence, competitor monitoring) while the dimensions of the dependent variable were the competitive advantage (cost, quality, flexibility, delivery). The research relied on the questionnaire for the purpose of collecting primary data as the research community was represented in Al-Nasik Islamic bank for investment and finance in Baghdad was also selected the intentional research sample consisting of (29) manager in the bank, has been used in the research a set of statistical tools to process data using the program (SPSS V. 26). The study reached a set of conclusions, the most prominent of which was the existence of a positive relationship and a positive impact of the marketing intelligence system in achieving the competitive advantage of Al-Nasik Islamic Bank, and a set of recommendations were made, most notably: The necessity for the bank management to realize the importance of product intelligence by reviewing the services it provides, their quality and pricing methods to suit the needs and desires of customers and what the marketing environment imposes in light of the intense competition.

Abstract

Homes bias stock is considered a confusing phenomenon in the financial literature, due to its increase over time, as well as the absence of any justification for this increase. This study aims to analyze the determinants of local bias, especially during the study period, which went through many economic, financial and health crises. The intellectual argument from the study lies in the basic question whether the country's bias towards stocks is affected during the Karuna pandemic, as well as an attempt to know the determinants that affect the country's bias during the study period. A portfolio analysis of economies was conducted for the period (2005 to 2020).

In light of the data obtained for the study sample, represented by portfolios of foreign and local stocks and the market values of those portfolios, as well as several other determinants. The study sample consisted of (64) foreign portfolios. The duration of the study included (16) years for the sample studied as a whole, and it started in the year (2005) until the year (2020). Using many financial and statistical methods, the study reached many conclusions and recommendations, the most important of which are: According to the theory of portfolio selection and the country’s bias in light of uncertainty corona pandemic, In addition, the study proved that there are several factors, not a single factor, to explain the determinants of the country’s bias, among which are institutional and economic factors that bear the responsibility of reducing foreign investment returns, which are led by the cost-benefit input such as reserves, trade flows, gross domestic product, the number of listed companies and market capitalization. The other explanation is related to behavioral factors that focus on investor behavior, such as familiarity, conservatism, and overconfidence. This proof confirms the acceptance of the main hypothesis. The study concluded in the most important recommendation: the need for investors to be interested in diversifying their investments in order to reduce the country's bias towards local stocks. And to take advantage of external opportunities to achieve the best exchange between efficient returns and risks.

Abstract

Due to the boom in information technology and the space it occupies in all joints of life, especially financial, economic, military..... Etc. This technology has to be used and utilized in financial analysis to help investors make the best investment decision. The researcher deals with the mechanism and method of creating a computerized model using Microsoft Access to extract the results of financial ratios and calculate the average cost of financing, in addition to identify the fair share price and compare it with the market price, for the purpose of identifying the level of deviation in the market price, whether higher or lower than Fair price. The program has been fed with mathematical functions to help extract results so that investors can use them anytime possible. The researcher considered the use of this type of software helps to prevent manipulation and modification of the results extracted, allowing the opportunity for all dealers to get the results fairly and equally with opportunities. The researcher reached a number of conclusions the most important are the arrival of information technology beyond the expected point of access, and therefore boundless. Information technology can also be used to improve the country's financial reality and keep pace with developments in the financial sector worldwide. In addition to the conclusions, the researcher Suggested set of recommendations for those who wish to take them out of the most important, the need to enter information technology and programming in the construction of the financial and economic sector of the country because of its speed in performance, processing and accuracy in the results. It is also necessary to start establishing information technology centers to help build state sectors on the latest methods and techniques.

Abstract

     With increasing environmental pressures and resource scarcity, the transition from the linear “take-make-dispose” model to a circular production system (CPS) has become a strategic necessity for companies. This research addresses the circular production system not only as an environmental initiative, but also as a catalyst for achieving sustainable competitive advantage. The research aims to contribute to bridging the gap between organizational behavior literature and sustainability strategy, highlighting how employee perceptions at the micro and macro levels of the company influence competitive advantage, guided by the research question “How do Bwer employees view the role of circular production systems in building sustainable competitive advantage?” This research examines the perceptions of Bwer employees regarding the relationship between adopting a circular production system and enhancing competitive advantage. A descriptive analytical approach was used, with a structured questionnaire distributed to a targeted sample of 75 employees from various departments, such as operations, marketing, and research and development, using SPSS v.26 software. The results show strong perceived links between circular production systems and improved brand image, resource efficiency, and long-term cost savings through waste reduction and material reuse. However, the challenges identified include high initial costs, the complexity of reverse logistics, and a lack of understanding between different functions, particularly with regard to product innovation outside the research and development department. One of the most important recommendations of the research is to highlight the need to improve communication, training, and incentives to align employee efforts with circular production goals and fully achieve CPS objectives as a driver of lasting competitive success.

Abstract

Administrative and financial corruption has many causes, including political, social, and economic ones. It can be internal or external, leaving profound impacts on the economic and social structure of both developing and developed countries. Administrative and financial corruption has become the greatest enemy of development plans and programs. It has spread backwardness, significantly Impacting all aspects of life and the general activities of citizens, even undermining the political system by emptying It of the foundations of stability. This leads to significant losses of money, effort, and time, as well as missed opportunities for progress and prosperity. Therefore, this research aims to employ governance to combat financial and administrative corruption and reduce poverty by addressing the importance of governance, its indicators, and the forms of financial and administrative corruption. The research concludes that the cost and Impact of financial and administrative corruption are very significant, depriving societies of their right to equality and increasing the suffering of the working class (the poor). The research also highlights the need to raise awareness in society about the importance of governance as a safe haven and a strong shield that protects Institutions from the scourge of financial and administrative corruption.

Abstract

The research aims to shed light on the method of value chain analysis and its role in enhancing the effectiveness of the accounting information system by showing the host and non-host activities of the value in the company, the research sample in order to exclude them, and to indicate the most important results possible to be obtained from the adoption of an advanced accounting information system that contributes to raising the efficiency of the company's performance by providing management with detailed information and future visions through which it is able to make decisions based on the analysis of the main and supporting activities, and in order to achieve the objectives of the study and verify the validity of its hypotheses, modern cost techniques have been adopted, and the industrial sector has been manufacturing and marketing The study concluded with a set of conclusions, the most important of which is the analysis of the value chain contributes to reducing costs by separating the activities and the host value statement and work to enhance them and exclude the costs of non-host value activities in order to increase the efficiency and effectiveness of the accounting information system at work, in addition, the study recommends raising the level of efficiency and skill of employees  thought activating training programs and specialized courses in the field of work in order to be able to deal with the advanced accounting information system and the mechanisms of applying the value chain, which contributes to improving their performance and in line with the continuous developments in business environment.

Abstract

This study aims to evaluate the factors influencing the success of the transition to electronic payment systems in Iraqi banks and to analyze the relationship between the adoption of electronic payment systems and the extent to which the adoption of these systems affects the reduction of operating costs without affecting the quality of services provided by them. The importance of this study stems from the accelerated shift towards digitization in the financial field and supporting national trends towards the transition to a non-cash economy. The study adopted the null hypothesis that there is no statistically significant effect of adopting electronic payment systems in reducing operating costs in Iraqi banks. The study adopted the descriptive analytical approach to explain the problem and the relationships between its elements by collecting financial data for a sample of Iraqi banks for the period (2020-2024) and deriving financial ratios that represent the study variables. The study reached several results, the most important of which is the lack of an effect of adopting electronic payment systems in reducing operating costs in Iraqi banks, despite the good level of application of electronic payment systems by these banks, with a positive correlation between the level of adoption of electronic payment systems. The level of operational costs, and the study presented several recommendations, including updating cost systems to be consistent with the nature of the digital transformation in the use of payment systems, enhancing awareness campaigns and customer confidence to expand the base of use of electronic payment methods, and updating electronic payment systems periodically to avoid technical failures and maintain cyber security.