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Arabic

Search Results for value-chain

Article
The effect of supply chain flexibility in achieving customer delight: An analytical survey in the General Company for Electrical and Electronic Industries

نور Radi, مها Al-Azzawi, Kadhem Al-Jashami

Pages: 141-154

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Abstract

The research aims to test the effect of the flexibility of the supply chain with its dimensions (the flexibility of the mix, the flexibility of the new product, the agility of the supply chain and the flexibility of distribution) on the customer’s happiness. The problem of the research is the lack of interest of the management of the company in question (the General Company for Electrical and Electronic Industries) in applying some dimensions of the flexibility of the supply chain and in a way that meets the needs and desires of renewable customers and in a way that enhances the achievement of joy for them, and for the purpose of achieving the objectives of the research and answering the questions, the questionnaire was adopted as a tool for collecting data that was distributed to a sample An intentional group of (55) respondents represented by (the general manager of the company, his assistant, department managers, factory managers and their agents), and a number of statistical methods were adopted to know the level of importance of research variables as well as to test hypotheses using the statistical program (SPSS V.28), and accordingly The researchers adopted the descriptive-analytical approach. In light of the achieved results, the most important of which was the presence of a significant effect of the flexibility of the supply chain on the customer’s joy, a number of conclusions were formulated, the most important of which is that the management of the company in question is differently interested in applying the dimensions of the flexibility of the supply chain to achieve the customer’s joy, as it focuses largely on the dimensions of chain agility. Processing and distribution flexibility, which affects the depth of cooperation links between the company’s management and suppliers, giving it the ability to get rid of activities that do not add value within the supply chain and provide a variety of reliable and safe products that are delivered on time, and based on the formulated conclusions, a set of The most important recommendations were to increase the interest in adopting all dimensions of the flexibility of the supply chain, especially with regard to the flexibility of the mixture and the flexibility of the new product if the company's management wanted to enhance the joy of its customers.

Article
The impact of supply chain analysis on enhancing the effectiveness of the accounting information system: an applied study at the National Company for Chemical and Plastic Industries

Reham Salah, Ali Al-Obaidi

Pages: 287-301

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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.

Article
Reflection of the use of value chain analysis in cost allocation: An applied study in the General Company for Textile and Leather Industry/Leather Factories

Hiba Mohsin, Jalelah Hulaihel

Pages: 112-123

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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.

Article
Using of modern techniques in leaning supply Chain: An exploratory study in an Industrial Organization - Baghdad

صفاء Abdulhussein, افراح Ahmed

Pages: 12-27

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Abstract

The study aims to determine the level of techniques used in the State Company for Electrical Industries to optimize the supply chain that seeks to meet the needs and requirements of customers. In order for the company to survive and grow, especially in light of the increasing competition, it must develop or update its production system in line with the business environment, This study came to address the problem faced by the State Company for Electrical Industries, . The study relied on the descriptive and analytical approach in surveying the opinions of the study sample members in the General Company for Electrical Industries in collecting data and information needed for modern technologies and streamlining the supply chain in the practical aspect. Various specializations (administrative, engineering and technical) by (84%), the results were analyzed with the adoption of the statistical program SSPS V.25). And that the company’s management gives attention to streamlining the supply chain and is interested in maintaining the level of performance of its production operations by following the necessary procedures and instructions in order to reduce the negative effects on production processes to the maximum extent possible

Article
The mechanism of applying the value chain model and its impact on enhancing the effectiveness of the accounting information system: An applied study in the Iraqi Dates Manufacturing and Marketing Company

Fatimah Mohammed, Ali AL-Obaidi

Pages: 191-204

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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.

Article
The extent of digital transformation in the Iraqi banking sector: Applied research in a sample of Iraqi private banks

Safa Hussein, Nagham Neama

Pages: 100-113

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Abstract

This research addresses the extent of digital transformation in the Iraqi banking sector, with a focus on a selected sample of Iraqi private banks. The research addresses the extent to which these banks adopt digital technologies to enhance their operations and customer services through quantitative analysis. The results reveal that although there is a growing interest in digital transformation Among Iraqi banks, the digital transformation in Iraqi private banks is still in its early stages compared to global trends. Although there is a growing recognition of the importance of digital technologies by banks, many of them still rely heavily on traditional banking methods, and this is due to This disparity is largely due to different levels of investment in digital infrastructure and different degrees of openness to technological change among bank management, and adoption rates remain uneven across the banking sector. This disparity is largely due to different levels of investment in digital infrastructure and different degrees of openness to technological change among bank management.

Despite these challenges, many banks have begun to implement digital solutions such as online banking, mobile applications and electronic payment systems to meet evolving customer expectations and increase competitiveness. This research highlights the need for strategic investment in digital infrastructure and regulatory reforms to enhance the environment. Conducive to digital innovation, it also emphasizes the importance of educating and raising awareness among customers to increase the adoption of digital banking services, which ultimately contributes to the modernization and growth of the sector.

 

Article
The role of (COVID-19) pandemic in disruption of global supply chains and impact on GDP

زينة Gali, علي Gatea, محمد Dawood

Pages: 84 -92

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Abstract

Today, The World is living in a state of economic stagnation caused by the emerging (COVID-19), and the impact of the health crisis, as a result of preventive measures, has extended to the total closure and almost complete suspension of economic activities. This research aims to demonstrate the impact of the Corona pandemic (COVID-19) on supply chains, and the extent of the supply chain stumbling and its impact on the gross domestic product, as the research reached results, the most important of which is the presence of a clear stumble in supply chains, for the first and second quarters of the year (2020), which led To the decline in GDP and the volume of demand, and that agile supply chains can recover quickly from sudden setbacks, and as a result, the research recommends the need to modify supply chains to make them more flexible, and pay attention to the strategic level of risk management, as it is preferred for companies to reconsider the system and size of emergency stocks, to face A series of economic challenges resulting from abnormal conditions such as epidemics, or emerging infectious diseases such as the virus (COVID-19) and diversification of supply chains and storage systems practices.

Article
Strategic alliances are an introduction to dealing with strategic shocks: A study of the opinions of a sample of the administrative leadership of contracting companies operating in the city of Mosul

Yaser Bhagat

Pages: 32-46

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Abstract

The research aims to clarify the influence exerted by strategic alliances and its dimensions represented by (value chain partnership, licensing arrangement, joint projects, mutual service union) on strategic shocks and its dimensions represented by (the industrial environment factor (exchange rate fluctuation), the institutional environmental factor (Soft budget constraints are offset by hard one), the company's capabilities (low versus high leverage) and the relationship between them, and the researched field was the contracting companies operating in the city of Mosul (listed within the Iraqi Contractors Union/Ninawa branch), which were chosen to conduct the applied aspect of the research, and the electronic questionnaire was distributed to The researched field was conducted via the WhatsApp application for contractors working in the city of Mosul, and (98) responses were obtained via the electronic link prepared for this purpose. The research community consisted of general managers of contracting companies. The descriptive analytical approach was adopted in the research, and statistical software (spss) was employed. v.27) for statistical analysis of the collected data, and the most prominent results were the presence of an inverse relationship between both strategic alliances and strategic shocks, and there is also a significant effect between strategic alliances on strategic shocks.

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Entrepreneurship Journal for Finance and Business

College of Business Economics at Al-Nahrain University

Print ISSN: 2708-8790 | Online ISSN: 2709-4251

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