Search Results for margin
Abstract
The purpose of this research is to clarify the importance of the barcode in monitoring processes, as it plays a significant role in the circulation of goods between the producer and the consumer.
It also aims to highlight the benefits and significance of barcodes across various stages of the production process, including identifying the components of the manufactured product and reinforcing the role of barcodes within business organizations.
Barcodes help accurately track products within warehouses, thereby facilitating daily or periodic inventory processes and minimizing human errors. Thanks to barcodes, inventory levels can be effectively monitored, allowing the organization to plan ahead to avoid stock shortages or overstocking.
Moreover, barcodes play a key role in protecting the rights of both the initial and final consumer.
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 aims to identify the criteria that contributed to the entry of the University of Baghdad into the (QS ranking) for the year 2024, as well as to identify the strengths and weaknesses in the university's performance locally, regionally, and globally. It also aims to establish a set of mechanisms and procedures followed by the university to develop and improve its competitive position within global rankings. The research problem is that there is a weak ranking level in the QS classification of the University of Baghdad. The comparative method was adopted as the appropriate approach for the research orientations and achieving its goals. The study community included universities listed in the global (QS ranking), with the research sample being one of the Iraqi universities, the University of Baghdad. A benchmarking comparison was conducted with Al-Mustansiriya University locally, King Faisal University regionally, and the University of Florida globally. The most important results of the research indicate that the University of Baghdad excelled locally in the areas of academic reputation by a margin of (5.8%), employment by a margin of (6.1%), and research citations by a margin of (0.2%). Regionally, the university excelled in the area of graduate employment by a margin of (2.8%) and the ratio of professors to students by a margin of (19.5%). However, globally, the university did not excel in any of the indicators of the global QS ranking. A set of mechanisms was proposed to improve the performance of the University of Baghdad in the QS ranking, including the necessity of publishing research in reputable international journals to enhance its academic reputation regionally and globally.
Abstract
Abstract:-
The research aims to propose a model for the sustainable growth rate for financially distressed companies. The proposed model for the sustainable growth rate is derived from the (Higgins, 1977) model for the sustainable growth rate. The research used a sample of banks listed in the Iraq Stock Exchange for the period (2010-2020), which showed The results of the practical side are that there are four banks that were in financial difficulty, (Bank Of Baghdad, Iraqi Middle East Investment Bank, National Bank Of Iraq, Credit Bank Of Iraq), and that the model of sustainable growth rate for the proposed financially distressed banks is based on the basic principle of retaining profits and not distributing them to the bank’s shareholders, and the low growth rate The sustainability of the distressed banks is reflected in the decrease in the standard deviation, and thus the decrease in the financial risk of the financially troubled banks, and the research sample banks should better invest their internal funds sources to reduce the risks of external borrowing, and thus increase their financial returns with the least possible risks, and the financially distressed banks should focus on increasing the margin Net profit and asset turnover of only.
Keyword: Financial Distressed , Sustainable Growth Rate (SGR), The rate of sustainable growth of , Retained Earnings, Financial Risk . ,( ) Financial Distressed