• 検索結果がありません。

Integrating Throuhput Accounting and Activity Based Costing in Industrial Companies

N/A
N/A
Protected

Academic year: 2021

シェア "Integrating Throuhput Accounting and Activity Based Costing in Industrial Companies"

Copied!
18
0
0

読み込み中.... (全文を見る)

全文

(1)

第 54 卷第 6 期

2019 年 12 月

JOURNAL OF SOUTHWEST JIAOTONG UNIVERSITY

Vol. 54 No. 6

Dec. 2019

ISSN: 0258-2724 DOI:10.35741/issn.0258-2724.54.6.9

Research Article Economics

I

NTEGRATING

T

HROUHPUT

A

CCOUNTING AND

A

CTIVITY

B

ASED

C

OSTING IN

I

NDUSTRIAL

C

OMPANIES

在企业中将基于吞吐量的会计和基于活动的成本集成在一起

Marwa Fadhil Khalaf

Accounting and Banking Department, Baghdad College for Economic Sciences University Al-Ramadan (Housing), M/625, g/21, d/32, Baghdad, Iraq, mrwaaljboory@baghdadcollege.edu.iq

Abstract

Today, companies are seeking to achieve competitive positions in the business environment for earned customers satisfaction and increase their marketing share by providing distinct products at a lower cost and at the same time ensuring high quality. This study aims to clarify the contribution integrating between throughput accounting and activity based costing in reducing the production costs and achieving a competitive advantage in a state company for vegetable oils industry. The most significant findings show that by applying the throughput accounting integrated with activity based cost it is possible to reduce the life-cycle of products cost with more expansion. The fact that throughput accounting is a tool to manage costs in the short run, while activity based costing is a system of managing costs in the long run. Therefore integrating these two strategies ensures inclusiveness, as well as allows avoiding a waste of resources and removing the activity that does not add value to the product. This will result in reducing the production cost and achieving the competitive advantage. The paper also puts forward the importance of arranging training courses to keep up with the latest scientific development, including the role and importance of each of the strategies, their application mechanisms and benefits, advantages, and differences between them and the traditional system in allocated indirect costs.

Keywords:Throughput Accounting, Activity Based Costing, Competitive Advantage

摘要 如今,公司正在寻求在商业环境中取得竞争优势,以较低的成本提供高质量的产品,同时确 保高质量,从而赢得客户的满意并增加其市场份额。这项研究的目的是弄清在国有植物油行业公 司中,生产量核算与活动成本法之间的整合对降低生产成本和获得竞争优势的贡献。最重要的发 现表明,通过将吞吐量会计与基于活动的成本集成在一起,可以通过更大的扩展来减少产品成本 的生命周期。吞吐量核算是短期内管理成本的工具,而基于活动的成本核算是长期内管理成本的 系统。因此,整合这两种策略可确保包容性,并避免浪费资源并消除不会增加产品价值的活动。 这将导致降低生产成本并获得竞争优势。本文还提出了安排培训课程以适应最新科学发展的重要 性,包括每种策略的作用和重要性,它们的应用机制,收益,优势以及与间接分配的传统系统之

(2)

间的差异。费用。

关键词: 吞吐量核算,基于活动的成本核算,竞争优势

I. I

NTRODUCTION

In the context of recent development and integration, most companies seek to achieve a competitive position in the business environment, Previously, in order to maintain their position and be at the forefront, companies applied large production economies, which aimed to increase production and raise the machines usage ratio, and then reduce costs by using labor with limited skills and less flexible mechanisms [42]. At the present time, due to the high level of competition among companies, they focus on gaining customers’ satisfaction and increasing marketing share on time by providing distinct products and ensuring their high quality [38], [39], [40], [41], [43]. Recently the accounting thought has seen some developments in a cost system, where the Activity-Based Costing (ABC) approach appeared as it is applied in American industrial companies, because it has many advantages in determining the cost of products or services. It depends on the idea of links between the used resources and the activities that use these resources, and then linking activity costs with final products, considering that the final product is not cost-consuming but consumes the activity, focusing on activities can lead to rationalization in cost management.

Throughput Accounting has also emerged, being the natural development of the constraints theory. The Throughput Accounting approach depends on Throughput time to allocate indirect costs to products sold only as units of Throughput.

The need to reduce costs in line with management strategies, business facilities seek to search for cost methods of controlling cost elements and optimizing resources to allow providing products or services saturation and meet the competition requirements [44], [45].

Research is a continuous and ongoing process in order to gain access to new knowledge. This is in a clear methodological framework, and in light of the findings of previous studies. Based on this understanding, the next two sections deal with the research methodology and the theoretical aspect of the study.

II. R

ESEARCH

M

ETHODOLOGY A. Research Problem

The modern industrial environment is characterized by a number of characteristics represented by increasing global competition and increasing costs, due to the use of advanced production technology at the global level, prompting companies to search for modern production methods that help maintain a distinct level of quality of products to satisfy customers, and applying cost systems that contribute effectively to the reduction of production costs, as well as increasing the performance efficiency and achieving the characteristics in the modern technologies, necessary to meet the challenges brought about by competition and to move forward and stay in the market. Therefore, the research question is as follows: "Does the integration of Throughput Accounting (TA) and Activity-Based Costing (ABC) contribute to reducing cost and achieving competitive advantage?"

B. The Importance of Research

The importance of research shows the need to reduce the gap between the scientific development of managerial accounting systems and the reality of their application. It highlights the concept of Throughput Accounting and Activity-Based Costing, and their role in reducing the production costs and achieving advantage so that industrial companies can compete in the market and remain in the new environment.

C. Research Hypotheses

The hypotheses of research are concentrated in the following:

1. The application of the Activity-Based Costing approach affects the reduction of production costs and helps achieve competitive characteristics.

2. The application of the Throughput Accounting approach affects the reduction of production costs and helps achieve competitive characteristics.

3. There is a possibility to achieve integration between Throughput Accounting and Activity-Based Costing, which will result in reducing the production costs and achieving competitive characteristics.

(3)

This research aims at the following:

1. To identify the Activity-Based Cost (ABC), study it in all aspects and show its role in the effect on reducing he production costs.

2. To identify the Throughput Accounting (TA), study it in all aspects and show its role in the effect on reducing production costs.

3. To show the role of integration between Throughput Accounting (TA) and Activity-Based Costing (ABC), to reduce costs and achieve competitive characteristic.

E. Data Collection Tools

Books, periodicals, university papers, and Arabic and foreign articles were used in the research.

F. Research Methodologies

1. Deductive approach: to identify the nature of the problem and determine the axes of research and develop hypotheses.

2. Inductive approach: to test the validity of the hypotheses.

3. Analytical descriptive approach: to describe the research sample and analyze the research data by using the appropriate statistical methods.

III. T

HEORETICAL

F

RAMEWORK A. Activity-Based Costing (ABC)

In order for companies to continue and survive, it was necessary to find a solution to the problem of distributing overhead costs between sections and products. The Activity-Based Costing (ABC) system appeared as an effective solution and was found to be desirable by companies in terms of their work and activities. Michel Gervais defined the Activity as "a specific task or set of tasks that have a complete nature, where this nature allows adding value, to prepare a particular product [1]. According to C. Berliner, it is "a necessary process and function in a company, involving a service or several services" [2].

The Activity can be defined as a set of primitive works or tasks carried out by an entity with special skills that is consistent with the performance cost perspective and allows the result of an internal or external customer from the provision of a basket of products [3]. From the previous definitions, it was agreed that the basic component of the Activity is the task, which is indivisible, and where all tasks seek to achieve a specific goal that serves the purpose of the Activity as a whole. It is also known as an event, transaction or procedure that leads to the creation

of costs in the system, such as quality inspection, production scheduling, maintenance, repair of defective products, preparation of machines for operation, etc. This definition has broadened the concept of activity by focusing on operational and strategic activities and not only on a particular type of activity but on several types of activities.

1) Three Stages of the Activity-Based Costing System [4]

a) Activity Management

This stage focuses on the concept of value chain rather than on accounting and financial analysis. Activity management is aimed at excluding activities that do not add value to the chain, such as using the production system on time, enhancing and improving that adds value, respond to customers’ requests and improve the quality of service to them.

b) Activities Cost Accounting

This stage confirmed that all costs were reduced by determining the Cost Drivers and their association with activities, or tracking their interactions with other activities.

c) Activity-Based Cost System

This system is concerned with cost analysis, which means it is best to analyze and estimate costs for specific purposes. It is a strategic tool that provides accounting and non-accounting information suitable for decisions-making, both in the short and long run, in order to achieve different cost principles for different purposes, meaning to provide access to information and become one of the modern systems in cost management under modern production techniques [5].

The Activity-Based Cost system has many definitions; it was defined as a model in the enterprise to determine activities and their cost and to determine products cost with actual consumption from costs [6]. The Activity-Based Cost system is also defined as an accounting method that allows producing costs to be determined based on the resources it consumes. This method depends on the relationship between cost pools and their drivers by measuring performance cost of related products.

Turyurea [7] defined it as a system that focuses on the costs of the various activities required to produce the products, based on the distribution of costs on activities, and the distribution of activities on products based on cost drivers, to provide management with accurate information on product costs.

(4)

Consequently, the activity-based costs system is based on the analysis of basic functions into activities, and the completion of any of these activities leads to the amortization of rare economic resources and emergence costs of activities, and then the costs of these activities are charged to the products that demand the resources of these activities. Meaning that the product gets a cost on its share from activities as much as consumed from it [8].

From the definitions we conclude that there is a relationship between the activities and the cost drivers. It is the link between the final products and the costs realized which bear both on the benefit of these activities, which is the reason for the emergence of the cost.

2) The Principles of the Activity-Based Cost System

a) Activities

Activities are defined as a set of procedures or transactions that form the core of the business within the organization [9].

One of the basics of the application of activity-Based Cost system (ABC) is the need to identify activities carefully and then classify them into homogeneous groups [10]: Unit Level Activities, Batch Level Activities, Product Level Activities, Facility Level Activities.

b) Cost Objects

A unit to be collected and loaded costs of whether a product or service or department or organization. That is the thing to know its cost.

c) Cost Pools

Cost pools are defined as the lowest level at which costs are accumulated and distributed, may relate to one activity or a homogeneous group of activities. It can be said that the homogeneous cost pool is the sum of the accumulation of factory overhead costs with the homogeneous activities of each group.

d) Cost Drivers

A measure that reflects the fundamental reason for the composition of the cost element within each pool [9]. It was defined by K. Donald as "a factor used to assign costs from an activity to a cost object that is a mechanism for assigning the costs of activities to products and measuring the frequency of activity performance and the effort required to achieve the end result" [11].

3) Steps to Apply the Activity-Based Cost System

a) Process Value Analysis

The process value analysis is based on the systematic analysis of the activities that are required to produce a product or service performance, that is, to determine which activities consume resources to produce the product or service, to classify activities that add value such as (product operations), activities that do not add value (Such as moving products from one production point to another, checking, waiting for operations, etc.) meaning that they consume resources without adding value to the product. The value analysis can be done through (1) the preparation of a flowchart separately for each step in the Classification process, from the process of receiving materials to the final testing of the complete product. This requires that the chain of activities be followed on the manufacturing path, the accumulate information, preparing documentation for each industrial process in the production process, recording time; (2) the analysis of each activity documented in the flowchart and indicating whether the activity adds value or does not add value by its nature.

b) Identifying Activity Centers

After analyzing the value of the process, all the activities required to produce the product are documented in the activity flowchart. Therefore, a decision should be made regarding these activities, which are treated as independent activity centers, treating each activity as an activity center Independent business may not be economically supported for some companies, but a group of related activities will be regrouped in one center to reduce the costs of registration and detail required, and to obtain more accurate costing data [12], that activities of a special nature are preferred as separate cost centers that directly link its costs to cost objectives [13].

c) Distribution of Costs in the Centers of Activity Performed in the Form of Cost Pools of Activities

Cost pools are defined as the lowest level at which costs are accumulated and distributed, may relate to one activity or a homogeneous group of activities. It can be said that the homogeneous cost pool is the sum of the accumulation of factory overhead costs with the homogeneous activities of each group.

(5)

d) Cost Drivers

A measure that reflects the fundamental reason for the composition of the cost element within each pool [9]. It was defined by K. Donald as "a factor used to assign costs from an activity to a cost object that is a mechanism for assigning the costs of activities to products and measuring the frequency of activity performance and the effort required to achieve the end result" [11]. After the costs were allocated in the centers of activity, the costs are accumulate in the cost pools for each of the activity centers separately. The cost pool is expressed in the accumulation of the cash that was incurred for a particular purpose. For this purpose, the activity performed at the activity center is analyzed and the total cost of the activity center is distributed to the sub-activities within the center using a proper Cost Driver. When choosing cost drivers, several factors are considered: (1) they should not increase the measuring cost for Cost Driver above the necessary limit; (2) the number of Cost Drivers is appropriate; (c) easy to understand Cost Drivers; (d) relevant drivers to measure performance; (e) Linking the Drivers to the activities performed directly.

e) Assigning Cost Pools on Final Products

Each pool is charged for sub-activities, within each activity center separately for products, using the appropriate cost driver [13], so it should be measurable in a way that can be determined for products. For example, if a number of hours were chosen as a cost driver, there must be a mechanism to measure the hours that are consumed by each product [14].

4) Advantages of Applying the Activity-Based Cost System

1. ABC is a comprehensive system that agrees with many modern administrative systems which are required by the modern production environment [15]. It clarifies the work of the company and is divided into activities, as well as the allocation of elements of additional costs to activities that consumed the resource, after being determined on the basis of cost pools and created of a source of cost for each activity or set of activities, as well as determining the resource consumption drivers, and the appropriate load rate for the costs of each activity.

2. The ABC system is classified by the value added, allowing the management of the organization to examine the costs of the activities

and to be able to analyze them appropriately, leading to a more accurate allocation of costs, which helps to determine the profitability of cost elements [16].

3. Help the managers to reduce the depleted resources by improving the performance level, when performing sales and marketing processes, in addition to the increase in the efficiency and effectiveness of companies’ performance through the use of modern production techniques such as Total Quality Management and just in time system. As it contributes to the provision of financial and non-financial information on companies, leading to increased profitability and improved performance in the operations and activities of companies [17].

4. Helps to make better management decisions by accurately defining product costs by identifying high cost areas where efforts should be focused on reducing costs [18]. So decision-making may relate to expanding production or stopping production or purchase from abroad.

5. The ABC system is two-dimensional, one focused on cost and the other focuses on assisting in continuous improvement processes [19]. Where it is used to determine energy whether exploited or idles, thus helping to identify constraints to the current and future activities of the organization [20].

The implementation of ABC is a complex and comprehensive process that requires a lot of experience, so the management of companies has to be ensuring that the benefits obtained are greater than the costs of implementation [21].

B. Throughput Accounting (TA)

The term "throughput" appeared in the field of administrative and accounting sciences, in Goldratt's writings, where the rate of throughput was defined as the rate at which funds were achieved through sales, it means, sales of the organization. He explained that throughput accounting is a philosophy based on maximizing the objective of the organization, which is to get the money and is done by [22]:

 Maximizing throughput, increasing the quantities of production sold as much as possible.

 Reducing inventory levels to a minimum whether from full production or under-production.

 Ensuring no wastefulness by reducing manufacturing time.

Throughput accounting has emerged as a result of the natural evolution of the theory of constraints, and management of bottlenecks, and to face the management needs for information, to support the concepts of development and continuous improvement adopted by the theory

(6)

as well as to provide information to the management to help in setting priorities and answer questions related to the extent of throughput during a certain period.

In determining the concept of throughput accounting, Yoshilkawa sees it as a comprehensive accounting approach that is consistent with the philosophy of Just in Time system (JIT). Where it is assumed in essence that the manager has a range of resources available, including (capital, equipment, buildings and labor), by using them, the materials are purchased and converted into finished products, sold to generate sales revenue, and therefore the most appropriate goal is to maximize the throughput margin of sales, which is equal to sales minus the cost of direct materials, where all elements of costs are fixed, except the cost of direct materials, they are the only variable cost [23]. It is also defined as “an administrative accounting system that focuses on the ways in which the maximum yield of a restricted activity unit can be maximized”, which is an evolution of the constraints theory [24].

Al-Ashmawy defined the Throughput as "the contribution obtained from the sale of products, in the context of the flow of raw materials as a result of the dwindling of direct labor and its conversion to a fixed cost element due to the use of the mechanism in production" [25] .

Recently, a broader concept of Throughput has emerged, describing Throughput accounting as a system that consists of a number of variables working together to achieve the goal and reduce implementation obstacles. Performance improvement is a direct result of improvements in the imposed constraints on the system, so cost allocation may be unnecessary and the future with an orientation towards Throughput concepts [26]. Consequently, the approach to Throughput accounting focuses on evaluating a company's ability to achieve effective performance of its activities in order to reach the ultimate objective of revenue generation. Throughput accounting is also a measure of a company's added value in the form of revenue.

1) Measures

It is possible to achieve the objective in obtaining funds at present and in the future with the achievement of safety, satisfaction of employees and consumers, using the following measures:

a) Throughput Rate

The rate of obtaining money through the sales system, whether the product or service provided by the enterprise and not production, and measured by subtracting

the cost of direct materials from sales revenue [22].

b) Inventory

It reflects the volume of funds invested by the system in the purchase of raw materials and products, whether finished or under operation for the purpose of resale. According to this measure, inventory is valued on the basis of the price of the raw materials entered in the manufacture of the product only, which means inventories are valued based on the cost of raw materials only [27].

The traditional concept was to keep the inventory as a kind of security, so that it could face the impact of market fluctuations, and this led to higher costs as a result of keeping the inventory. According to Entrance to the Throughput accounting, inventory is an unbalanced production that was manufactured at an inappropriate time, it forms an obstacle to maximizing profitability. Because profit is an inverse function in manufacturing time and increasing inventory leads to increase this time, and this is proportional with modern manufacturing systems in terms of the ability to determine the demand for products with a high degree of accuracy and production became only as needed and this leads to the non-accumulation of inventory (production under full operation) thus achieving cost savings [28].

Cost operation includes costs needed to convert inventory of raw material to completion, that is to sell products, including direct labor and factory overhead costs, and Throughput accounting perspective considering all operating fixed costs and specified in the short term, except for the cost of indirect materials [22].

2) The Assumptions Explained with the Help of Throughput Accounting

a) Margin of maximization of Throughput followed by reduction of inventory and then reduction of costs.

b) All costs elements are called operating costs, except direct material, where operating costs are treated as fixed costs, as they are not affected by the volume of production and the difference in production mix does not change in the short run, and is not allocated or distributed between products.

c) The only variable cost element that is affected by the difference in the production mix is the cost of direct materials and therefore subtracted from the sales revenue is only to reach the margin of Throughput.

3) Advantages and Criticisms of Throughput Accounting [24], [25]

(7)

a) Advantages of Throughput Accounting

Throughput Accounting has many advantages, including (1) reducing the inventory and associated costs, and improving the competitive position and market share by removing bottlenecks; (2) responding fast to customers' requests; (3) maximizing the profits of the company; (4) drawing attention to the bottlenecks; (5) focusing on effectiveness, not efficiency.

b) Criticisms of Throughput Accounting

The criticisms of Throughput Accounting are (1) being based on the theory of constraints that are based on a set of not objective assumptions; (2) lacking interest in using unrestricted productive resources; (3) needing a database to calculate completion times, operation, waiting, inspection and storage at the level of batches of products.

C. The Linkage and Integration between the Activity-Based Cost Accounting and Throughput Accounting and Its Impact on Reducing Costs and Achieving Competitive Advantage

1) The Concept of Competitive Advantage

One of the objectives of strategic organizations that seek to achieve in the light of competitive challenges, to own and develop the competitive advantage, the acquisition has become one of the main stays on which any economic activity aimed at achieving a market share. Competitive advantage is a strong point for economic units in their resources or activities. It depends on its ability to diagnose and analyze its strengths and weaknesses, as well as dealing with opportunities and environmental threats. Organizations seek to remain in the market and continue in their field, but this is not easily achieved because they are subject to intense competition. Therefore, it should possess a competitive advantage that is unique to other organizations in the same industry. This requires knowing the rules of the competition existing in the market and playing roles and gaining a competitive advantage that makes them able to compete and outdo competitors [29]. Competitive advantage is the ability of an organization to earn a profit rate higher than the average profit rate in the market in which it competes [30] and the fact that revenue comes from customers is therefore an organization that wants to make money should provide benefits to customers they see more value than provided by competitors.

In order to have a strong competitive advantage, the following should be available

[31]: (1) the rate of obtaining money through the sales system, whether the product or service provided by the enterprise and not production, and measured by subtracting the cost of direct materials from sales revenue [22]; (2) to be decisive and give precedence and superiority against competitors, means provide value to its customers not provided by competitors; (3) there is harmony between unique unit resources and environmental opportunities, as no two units have the same resources, but a good strategy will use resources efficiently; (4) having an important contribution to success, as well as providing the basis for continuous improvement; (5) being fixed, permanent and hard to imitate.

2) Types of Competitive Advantage

Types of competitive advantage include:

a) Low Cost Advantage

One of the advantages is the same product and at a lower cost in a lower position than competitors for the price.

b) Advantage of Differentiation

One of its advantages is the excellence of unique products at a higher price.

3) Using Throughput Accounting to Reduce Costs and Achieve Competitive Advantage

The cost elements under Throughput accounting are classified into two types: (1) direct material element, and (2) operating expenses element. Under this is the distribution of operating expenses, and on the basis of the time of completion, likely the amount of units and sold price. Throughput accounting depends on the time of Throughput in the reduction of indirect costs on the complete products sold as units of Throughput. The time of Throughput includes many incentives, to encourage administrators to use it, as it is better than the loading bases adopted by traditional systems. Under this approach, activities that result in additional costs, such as the costs of maintaining inventory, are reduced, which is reflected in the reduction of the value of additional burdens or the reduction of their growth rate, as well as in the attempt to reduce the time spent on production (throughput time). Improved and increased throughput will have many benefits, such as faster execution of customer orders, reduced inventory and reduced production cost andachieve competitive advantage [32].

4) The Role of Activity-Based Cost Accounting in Achieving Lower Cost Advantage

Activity-based cost accounting is a tool in a modern manufacturing environment where it reduces cost without affecting its quality. This lead to lower prices due to its control over the cost information of the companey, thus achieving

(8)

a competitive advantage. Costs are reduced by excluding non-value-added activities and supporting value-added activities, which requires consideration of the value chain, in order to identify the activities needed to design, produce and sell the product and after-sales service [33].

5) Using the Activity-Based Cost Accounting System to Achieve the Lowest Cost Advantage a) Using Map Activities to Achieve Cost

Advantage

This map identifies the nature of the links between activities and allows understanding of the nature of the relationship between them as well as showing the location and order of activities in each process. Therefore, this map can also put the amount of resources used and the time required to perform each activity in eliminating activities that do not add value and improve work flow; reducing the performance of non-basic activities by reducing the number of times they are completed; highlighting errors and omissions while performing activities; combining separate processes and list them in a single framework at lower costs.

b) Using the Value Chain to Achieve Cost Advantage

One of the methods used by ABC system to reduce costs is the value analysis method, “a method used to analyze the activities needed to produce a particular commodity and to optimize costs in the product industry from raw materials to consumers” [34].

6) The Role of Value Analysis in Reducing Cost a) Stages of Value Analysis

Value analysis process passes through the following stages: (1) determining the goal of the production processes to achieve the desires of customers; (2) recording and tabulating activities to complete the product from the moment of design to the moment of arrival to the customer and the accompanying after-sales services; (3) analyzing the previous activities to value-added and non-value-value-added; (4) working to increase the effectiveness of activities and get rid of activities that do not add value to the product.

b) Dimensions of Value Analysis

The dimensions include the analysis of the driver of cost occurrence, the evaluation of value contents and the evaluation of the effectiveness of the activities performance [33].

7) The Role of Classification of Activities in the Access to the Cost Advantage

Classification of activities into basic, supportive and deviate, and well understood is essential for any cost analysis program. An company that desire to reduce its costs is essential that basic and support activities are carried out efficiently and that minimum deviation activities are maintained. The indiscriminate reduction of the costs of basic activities is considered to be a risk to the company and, in return, improvements to these activities provide multiple benefits.

D. Throughput Accounting (TA) and Its Integration with Activity-Based Costing (ABC)

The main difference between Throughput Accounting and activity-based costing [35], is that Throughput Accounting persistently hinders all attempts to determine the cost of production. As for activity-based costing accounting, it adopts cost allocation tracking to obtain cost of production, yet both are concerned with the untapped energy of the activity, Throughput Accounting is sufficient to support short-term decisions when the entry is internal, and insufficient to support decisions when the entry is external, such as marketing decision support. Therefore, Throughput Accounting information should be linked to activity cost accounting information, despite the opposite nature of each, which will in turn work to create balance between decisions. The manager should be aware of the impact they have on decisions made with the possibility of alternative outcomes [36]. The Integration between the two approaches is complementary to each other, and seeks to reduce the cost. The complementary relationship between them serves the objectives of the company, and their presence works to improve production and reduce costs, ensure customer satisfaction and achieve advantage.

1) Similarities between Throughput Accounting and Activity-Based Costing Accounting

a) Continuous improvement is important and irreplaceable as both works to achieve quality and reduce cost and achieve advantage.

b) They achieve the highest level of efficiency.

2) Points of Difference between Throughput Accounting and Activity-Based Costing Accounting

a) Under TA the organization is divided into activities consisting of strong and weak loops, which are treated as activities that constitute constraints, and others that do not

(9)

constitute constraints; while under ABC, an organization is divided into value-added activities, and is treated as necessary but enable to improvement, and non-value-added and dispensable.

b) The goal of TA is to improve profits, while the goal of ABC is to assist in management decisions by saving accurate product costs.

c) The margin of contribution to TA is measured by the difference between the selling price and the cost of direct materials, while in ABC the difference between the selling price and the variable cost is measured regardless of whether it is direct or indirect.

d) Most costs in TA are fixed, while in ABC they are variable.

e) In TA, unit and batch costs are variable, and in ABC unit and batch and product costs are variable.

3) Differences between TA and ABC a) Time Range

TA focuses on the short term, while ABC focuses on the long term.

b) Manage Constraints

TA as well as ABC draws attention towards capacity. TA draws management attention to limited capacity zones and in the short term maximizes achievement in bottlenecks. Under ABC, the cost of excess capacity is distributed to the units causing it, which means it focuses on the areas of excess capacity [37].

4) Benefits of Integration between TA and ABC

a) The main benefit of the integration process is to improve the performance of the company and reduce the costs, to overcome any difficulties and constraints that limit the ability of the company .

b) Integration between them can avoid the disadvantages of their individual application.

c) Although they measure costs differently, the analysis of activities required to implement ABC supports TA by providing management with an explanation of the resources that have fully constrained the process [37].

IV. P

RACTICAL

A

SPECT

(A

PPLIED IN

THE

G

ENERAL

C

OMPANY FOR

V

EGETABLE

O

ILS

)

This section will give a brief summary of the General Company for Vegetable Oils, and test the integration between TA and ABC with a particular focus on the ways of benefiting from this integration, especially in the field of cost reduction, continuous improvement and achievement of competitive advantage.

A. Introduction to the General Company for Vegetable Oils

The General Company for Vegetable Oils is considered one of the most vital companies in the Iraqi economy, specialized in the manufacture of liquid oils, solid fats, soaps, cosmetics and cleaning powders. Vegetable Oil Extraction Company was founded in 1940; Combined with Cotton Seed Company, Al-Rafidain Detergent Industry Company, Industrial Printing Company and Abu Al-Hail Soap Company, the company owns several factories spread in Baghdad. Vegetable Oils is one of the first companies to receive the certificate of quality conformity ISO 2008 and Working continuously to keep up with recent developments in the field of industries for all its products.

B. Data Collection Stage

At this stage, the questionnaire is relied upon by designing a questionnaire as a means of collecting the necessary data for the study, which help in achieving the research objectives, these data include the views of the industrial unit under study on Throughput Accounting (TA) and Activity-Based Costing (ABC), as advanced production systems, and the extent to which they can be used in the field of cost reduction and competitive advantage; statistical verification of the research hypotheses and the validity or error of these hypotheses.

The questionnaire list contains the questions that achieve the following. The first section is concerned with achieving the benefit of ABC in reducing cost and achieving competitive advantage. The second section is concerned with achieving the benefit of TA in reducing cost and its role in increasing productivity and achieving competitive advantage. The third section is concerned with achieving the benefit of integration TA and ABC, in reducing cost and achieving competitive advantage.

The population of the study consists of the General Company for Vegetable Oils, where 60 questionnaires were distributed and 54 were retrieved. After examining the questionnaires, four questionnaires were excluded, due to the failure to meet the required conditions to answer the questions. Thus, the numbers of questionnaires under study are 50 questionnaires, 83% of the questionnaires distributed.

C. Stability and Validity of the Study Tool

Stability of the tool means: making sure that the answer will be almost the same, if repeated application to the same people, at another time.

(10)

As for the validity of the tool, it means making sure that it will measure what it has prepared to measure, Table 1 shows that the relationship between the axes is direct and has a very high statistical significance, less than or equal to 0.004, and it is noted that the two axes (the application of the Throughput Accounting method (TA) affect the reduction of production costs and achieve competitive advantage) and the third (integration and correlation between Throughput Accounting and Activity-Based Costing to reduce production costs and achieve competitive advantage) are the strongest link. The first axes (that the application of Activity-Based Costing method (ABC) affect the reduction of production costs and achieve competitive advantage) and the third (integration and correlation between Throughput Accounting and Activity-Based Costing accounting to reduce production costs and achieve competitive advantage) are the least correlation. The calculated value of (t) is greater than tabular (t), which is equal to 2.01. Thus, the paragraphs of the questionnaire are true to what was set to measure.

D. Statistical Analysis Method Used

The statistical analysis program (SPSS) was used to analyze the data collected from the questionnaire. The questionnaire was answered according to the (Likerd scale) to give more freedom to answer the questions in the questionnaire and give the following symbols for the answer options: Strongly agree = 5, Agree = 4, Neutral = 3, Do not agree = 2, Disagree = 1. Hypothesis Mean 3 (15/5) is adopted. If the median value of the answers is equal to or greater than hypothesis Mean 3, it means accepting the hypothesis, and if it is less than 3, the hypothesis is rejected. To achieve the objectives of the research, these analyzes include:

1. "Cronbach's Alpha" Test to judge the reliability of the questionnaire and its contents, for the purpose of judging the homogeneity of the items used to measure variables.

2. The "T" Test to judge whether the hypotheses can be accepted or rejected, by comparing the calculated T with the moral level (0.05).

3. Analyze the symmetry "Kolmogorov Smirnov" to judge how similar the distribution of the sample to the distribution of society and how the sample expresses the community.

E. Research Hypotheses

The research includes three basic hypotheses, formulated in the form of a non-hypothesis and an alternative hypothesis as follows:

The first hypothesis deals with the evaluation of the usefulness of ABC and its advantages in reducing cost and achieving competitive advantage as compared with traditional cost systems and for statistical analysis purposes the hypothesis is formulated as follows:

Non-Hypothesis H0: ABC has no advantages

in reducing costs and achieving excellence from traditional systems.

Alternative Hypothesis H1: ABC application

achieves significant cost reduction, competitive advantage and improves the applicable cost system.

The second hypothesis deals with the usefulness of TA in reducing costs and in achieving competitive advantage. And for statistical analysis, the hypothesis is formulated as follows:

Non-Hypothesis H0: TA does not provide

any additions to the production line and does not contribute to cost reduction and competitive advantage.

Alternative hypothesis H1: TA provides

appropriate ways to resolve bottlenecks, reduce costs and thus achieve competitive advantage.

The third hypothesis deals with the integration relationship that can be established between TA and ABC in order to achieve the object of cost reduction, where each of them works to achieve this object, in an integrative framework and for statistical analysis purposes this hypothesis is formulated as follows:

Non-Hypothesis H0: Integration between TA

and ABC does not achieve the object of cost reduction and competitive advantage.

Alternative hypothesis H1: The integration

and correlation between TA and ABC contributes to the object of cost reduction and competitive advantage.

V. R

ESULTS OF THE

S

TATISTICAL

A

NALYSIS

A. Alpha Test Result

This is the test in which the reliability of the questionnaire list and its contents are determined. According to this test, the closer the alpha value is to the correct one, the more the alpha value is closer to zero. This indicates the lack of credibility. Table 1 shows the value of the alpha test as follows:

Table 1.

Value of alpha test

Prob F Alpha

(11)

Thus, the value of alpha (0.932) shows that there is a significant relationship at the level of significance less than (0.05), which indicates the homogeneity and credibility.

1) Test the First Hypothesis

This hypothesis contains a test of the usefulness of ABC and its advantages in reducing cost and achieving competitive advantage. Table 2 shows the Arithmetic Mean, the standard deviation, and the relative importance of the first hypothesis.

Table 2.

Arithmetic mean, the standard deviation, and the relative importance of the first hypothesis

Paragraphs Strongly agree 5 Agree 4 Neutral 3 Disagree 2 Strongly disagree 1 Mean Standard deviation

No. % No. % No. % No. % No. %

1 22 44 16 32 7 14 3 6 2 4 4.06 1.095

2 17 34 20 40 6 12 7 14 0 0 3.94 1.018

3 17 34 18 36 10 20 2 4 3 6 3.88 1.118

4 26 52 14 28 5 10 5 10 0 0 4.22 0.995

5 15 30 24 48 6 12 5 10 0 0 3.98 0.914

Arithmetic mean of first axis (4.016) and standard deviation (1.028)

Table 2 shows the Arithmetic mean and standard deviation of the paragraphs, where previous paragraph (ABC) supports continuous improvement programs in cost reduction, through the search for and reduce losses, reduce the time of preparation of machines and improve the quality of products and reduce the cost, The highest Arithmetic mean (4.22) and standard deviation (0.995). Paragraph (3) (ABC) selects activities with lower costs that can perform the same purpose at a low cost. On the lower arithmetic mean (3.88) and standard deviation (1.118).

For the purpose of verifying the acceptance of the hypothesis, the arithmetic mean of the hypothesis is compared with the hypothetical mean (3) which is the criterion of accepting the hypothesis at the level of significance less than (0.05). Table 3 shows the result of the T test, and the arithmetic mean with the hypothetical mean, and the criterion acceptance of the hypothesis and the standard deviation.This hypothesis contains a test of the appropriateness of TA in reducing costs and achieving competitive advantage. Table 4 shows the arithmetic mean, the standard deviation and the relative importance of the second hypothesis.

Table 3.

T test results, with hypothesis mean 3 criterion acceptance hypothesis

Significance level T value Standard deviation Arithmetic mean NO. First hypothesis 0.000 39.67 1.028 4.016 50 The application of ABC affects on reduce production costs and achieves competitive advantage.

The arithmetic mean of the first hypothesis, which reached (4.016), was higher than the hypothesis 3, and the result of T shown in Table 3; shows that the non-hypothesis should be rejected and the alternative hypothesis accepted. Where the variables of the study appear at a significant level (0.000) less than (0.05) and therefore accept the alternative hypothesis, which is as follows: "The use of ABC achieves a reduction in production costs, achieving competitive advantage, and improves the applicable cost system".

2) Test the Second Hypothesis

Table 4 shows the arithmetic mean and standard deviation of the paragraphs, where paragraph (3) stated that (the approach of TA leads to the reduction of inventory costs, because production is according to market need) with the highest arithmetic mean of 4.20 and standard deviation (1.069). Paragraph (6) (when using TA will lead to a reduction in the time of delivery of new products to customers) obtained the lowest mean (3.58) and standard deviation (0.991).

Table 4.

The arithmetic mean, the standard deviation, and the relative importance of the second hypothesis

Paragraphs Strongly agree

5 Agree 4 Neutral 3 Disagree 2 Strongly disagree 1 Mean Standard deviation

(12)

1 15 30 25 50 7 14 3 6 0 0 4.04 0.832 2 17 34 19 38 12 24 2 4 0 0 4.02 0.868 3 27 54 12 24 6 12 4 8 1 2 4.20 1.069 4 24 48 16 32 4 8 4 8 2 4 4.12 1.118 5 13 26 25 50 6 12 6 12 0 0 3.90 0.931 6 6 12 27 54 9 18 6 12 2 4 3.58 0.991

The arithmetic mean of the second axis (3.977) and the standard deviation (0.968)

For the purpose of verifying the acceptance of the hypothesis, the arithmetic mean of the hypothesis is compared with the hypothetical mean (3) which is the criterion of accepting the hypothesis at the level of significance less than

(0.05). Table 5 shows the result of the T test, and the arithmetic mean with the hypothetical mean, and the criterion acceptance of the hypothesis and the standard deviation.

Table 5.

T test results, with hypothesis mean 3 criterion acceptance hypothesis

Significance level T value Standard deviation Arithmetic mean NO. Second hypothesis 0.000 44.01 0.968 3.977 50 The application of TA affects on reduce production costs and achieves competitive advantage.

Table 6 shows the Arithmetic mean and standard deviation of the paragraphs, where paragraph (1) (integration between TA and ABC leads to further reduction of cost), with the highest mean (4.42) and standard deviation

(0.672). Paragraph (4) (the integration between TA and ABC leads to excellence in quality products compared to competing products) has the lowest mean (3.80) and standard deviation (1.030).

Table 6.

The arithmetic mean, the standard deviation, and the relative importance of the third hypothesis

Paragraphs Strongly agree

5 Agree 4 Neutral 3 Disagree 2 Strongly disagree 1 Mean Standard deviation

No. % No. % No. % No. % No. %

1 24 50 22 44 2 4 1 2 0 0 4.42 0.672 2 24 48 18 36 6 12 2 4 0 0 4.28 0.833 3 29 58 14 28 4 8 2 4 1 2 4.36 0.942 4 15 30 17 34 11 22 7 14 0 0 3.80 1.030 5 23 46 18 36 8 16 1 2 0 0 4.26 0.803 6 24 48 16 32 8 16 2 4 0 0 4.24 0.870

Arithmetic mean of third axis (4.227) and standard deviation (0.858)

For the purpose of verifying the acceptance of the hypothesis, the arithmetic mean of the hypothesis is compared with the hypothetical mean (3) which is the criterion of accepting the hypothesis at the level of significance less than (0.05).

The arithmetic mean of the third hypothesis, which reached (4.227), was higher than the hypothesis 3. Where the variables of the study appear at a significant level (0.000) less than (0.05) and therefore accept the alternative hypothesis, which is as follows: “The integration and correlation between TA and ABC contributes to lower costs and competitive advantage”.

3) Test the Uniformity of Sample Distribution in the Study Society

It is Kolmogorov Smirnov test that shows that (97%) of the variables of the study show a

significant level of less than (0.05). This means that the sample is expressive of the community and random and follows the normal distribution.

VI. C

ONCLUSIONS

The integration of Throughput Accounting and Activity-Based Costing accounting will result in wider cost reductions as Throughput Accounting is a short-term cost management tool, and Activity-Based Costing accounting is a long-term cost management system. Throughput Accounting works to reduce activities that result in additional costs, which means reducing inventory and eliminating faults and thus can reach the goal of continuous improvement.

Throughput Accounting by integrating with Activity-Based Costing accounting maximizes the profitability of the enterprise, as well as

(13)

controlling unrestricted activities, thereby reducing untapped capacity. The application of Activity-Based Costing accounting will result in lower cost advantage, by eliminating activities that do not add value and thus reduce costs. Activity-Based Costing accounting reduces resource wastage and directs it in such a way that it adds value to the product, thereby achieving competitive advantage and increasing customer confidence.

The implementation of the Throughput Accounting method, integrated with Activity-Based Costing accounting, eliminates wasting resources and removes activities that do not add value to the product, thereby reducing production costs and achieving competitive advantage. The integration of Throughput Accounting and Activity-Based Costing accounting, leads to increased production efficiency leading to lower production costs.

VII. R

ECOMMENDATIONS

1. Adopt and apply methods and tools, and modern theories, for cost management that are compatible with the modern production environment.

2. Enhance and develop the capabilities and skills of accountants, enabling them to understand and apply different theories and methods, which support the production process and regulate costs.

3. The need for the attention of the owners of the factories that apply their production systems under Activity-Based Costing accounting, adopt advanced methods of cost management in the forefront Throughput Accounting in order to maximize profits and reduce production costs and achieve excellence.

4. Specialized training courses should be held on the role and importance of both Throughput Accounting and Activity-Based Costing accounting, In terms of the mechanism of application, benefits and advantages, and indicate the differences between them and the traditional system in the allocation of indirect costs.

R

EFERENCES

[1] GERVAIS, M. (2000) Controle de

gestion. 7th ed. Paris: Editions Economica.

[2] BERLINER, C., BRIMSON, J. and

LONING, H. (2003) Le contrôle de gestion.

2nd ed. Paris: Editions Donod.

[3] HOYER, J.-F. and LAMER, L. (1997)

Management

Accounting.

Damascus:

Information

Series,

Dar

Al-Reda

for

Information.

[4]

DERGHAM,

M.M.

(2007)

The

Availability of Basic Requirements for

Implementing the Activity Costing System in

the Industrial Companies in the Gaza Strip.

Islamic University Journal, Gaza, 15 (2).

[5] SALEH, J.I. (2013) Problems and

Difficulties of Implementing Cost-Based

Approach to Activities in Iraqi Industrial

Companies. Journal of Kirkuk University for

Administrative and Economic Sciences, 3 (1).

[6]

SUTHUMMANON,

S.,

RATANAMANEE, W., BOONYANUWAT,

N., and SARITPRIT, P. (2011) Applying

Activity based costing (ABC) to a Parawood

Furniture

Factory.

The

Engineering

Economist, 56 (1), pp. 80-93. DOI:

10.1080/0013791X.2010.549936

[7] TURYUREA, M. and RAD, T. (2013)

Costing Systems design for sustainability.

Theoretical & Applied Economics, 20

(10(587)), pp. 127-144.

[8] SHEIKH, E.Y.A. and JOUDA, A.-H.M.

(2007) The application of cost-based system

of activities on one of the Jordanian plastic

companies (field study). Jordanian Journal

of Applied Sciences, 10 (1).

[9] ATTIA, A.S. (2006) Activity Cost

Accounting

ABC

for

Administrative

Applications. 1st ed. Alexandria: University

for Printing and Publishing.

[10] HELLES, S.A. (2007) Activity Costing

System as a Basis for University Journal, 15

(1).

[11] THAN, K.D. and FOX, M.S. (2004)

Determining requirements and specifications

of enterprise information systems for

profitability. In: Proceedings of the 6th

International Conference on Enterprise

Information Systems, Porto, April 2004, pp.

309-316.

[12] DALE, B.G. and PLUNKETT, J.J.

(2017)

Quality

Costing.

Abingdon-on-Thames: Routledge.

[13] OLIVER, J. (2010) Cost of Quality

Reporting

Some

Australian

Evidence.

Journal of Applied Quality Management, 2

(2), pp. 233-250.

[14] DRURY, C. (2012) Management and

Cost Accounting. 8th ed. Andover: Cengage

(14)

[15] NEEDY, K.L., NACHTMANN, H.,

ROZTOCKI, N., WARNER, R.C., and

BIDANDA,

B.

(2003)

Implementing

Activity-Based Costing Systems in Small

Manufacturing Firms: A Field Study.

Engineering Management Journal, 15 (1), pp.

3-10.

DOI:

10.1080/10429247.2003.11415190

[16] GERI, N. and RONEN, B. (2005)

Relevance Lost: The rise and fall of activity

based costing. Human System Management,

24, pp. 133-144.

[17] SAMI, M.M. (2000) The Effectiveness

of ABC Activity Costing System as a Cost

Information System. Journal of Commercial

Research, 22 (2).

[18] CHIVUKULA, S. (2011) Estimating

Product Assembly Cost Using an Activity

Based Costing Approach. New York:

Binghamton University.

[19] BADAD, Y. and BALACHANDRAN,

B. (1993) Cost driver optimization in activity

based costing. The Accounting Review, 68 (3),

pp. 563-575.

[20] MUBARAK, S. et al. (2008) Advanced

Cost Accounting for Administrative Purposes.

1st ed. Alexandria: University for Printing

and Publishing.

[21] AL-TIKRITI, I.Y. (2008) Advanced

Cost Accounting - Contemporary Issues. 1st

ed. Amman: Dar Al-Hamed for Publishing

and Distribution.

[22]

AL-BUKHARI,

N.M.A.

(2004)

Developing the Cost-Based Approach to

Activity Rationalization in the Short Term: A

Field Study on Industrial Establishments in

Jeddah City. Master Thesis, King Abdulaziz

University.

[23]

MOMENA,

H.M.

(2004)

The

effectiveness of Throughput Accounting in

the light of the modern manufacturing

environment. Master Thesis, King Abdul

Aziz University.

[24] MOHAMED, El-F.M. (2012) Strategic

Accounting.

Alexandria:

University

Education House for Printing, Publishing and

Distribution.

[25] AL-ASHMAWI, M.A.F. (2011) Cost

Accounting

(Traditional

and

Modern

Perspectives). 1st ed. Amman: Dar Al

Yazouri

Scientific

Publishing

and

Distribution.

[26] COX, J.F. (2012) Theory of Constraints

International Certification Organization. The

TOCICO Dictionary. New York: Mc-Graw

Hill.

[27] AL-SAGHIR, M.E.-S.M. (2009) A

Proposed Framework for the Integration

between the Philosophy of Timed Time and

the Theory of Constraints for the Purposes of

Cost Reduction and Improved Achievement.

Journal of Faculty of Commerce Sohag

University.

[28] GHOUTH, G.M. (2005) The Importance

of

Using

Non-Financial

Performance

Measures to Increase the Effectiveness of

Management Accounting in a Modern

Manufacturing Environment: A Field Study

on Industrial Establishments in Jeddah City.

Master Thesis, King Abdul Aziz University.

[29] AL-BAKRI, R.H. and ISMAIL, M.A.

(2011)

The

relationship

between

the

production system on time and the concept of

comprehensive quality control and its impact

on cost reduction and quality improvement of

the product. Journal of Economic and

Administrative Sciences, 8 (28).

[30] AFUAH, A. (2009) Strategic Innovation

New Game Strategies for Competitive

Advantage. Ann Arbor, Michigan: Stephen

M. Ross School of Business, University of

Michigan.

[31] KAZEM, H.J. (2013) The Effect of

Environmental Costs and Quality Costs on

Achieving Some Dimensions of Competitive

Advantage. Technical Journal, 26 (4).

[32] ABU RAHMA, M.A.M. (2017) The

impact of the application of throughput

accounting

as

a

tool

to

rationalize

administrative

decisions.

Journal

of

Financial Studies and Accounting and

Management, 8.

[33] ABKER, S.A.M. (2014) Modern

methods of cost accounting and its role in

controlling and reducing costs in industrial

facilities (a field study on sugar factories in

Sudan). PhD Thesis, Sudan University of

Science and Technology.

[34] AL-HADIDI, H.O.H.A. (2010) Using

the Value Chain as one of the Modern Cost

Management Strategies for Reduction -

Applied

to

the

State

Company

for

Pharmaceutical and Medical Supplies in

(15)

Nineveh. Al-Rafidain Development Journal,

32 (97).

[35] BAXENDALE, S.J. and RAJU, P.S.

(2004) Using ABC to enhance throughput

accounting: A strategic perspective. Journal

of Cost Management, 18 (1), pp. 31-38.

[36] CORBETL, T. (2000) Throughput

accounting and activity based costing: the

driving factor behind each methodology.

Journal of Cost Management, 14 (1), pp.

37-45.

[37] CAPUSNEANU, S., TOPOR, D.I.,

TURKEȘ, M.C., and RAKOȘ, I.-S. (2019)

Throughput

Accounting:

Decisional

Informational Support for Optimizing Entity

Profit. In: ONCIOIU, I. (ed.) Throughput

Accounting in a Hyperconnected World.

Hershey, Pennsylvania: IGI Global, pp.

27-56.

DOI: 10.4018/978-1-5225-7712-6.ch002

[38] EDDELANI, O., EL IDRISSI, N.E., and

MONNI, S. (2019) Territorialized forms of

production

in

Morocco:

provisional

assessment for an own model in gestation.

Insights into Regional Development, 1 (1), pp.

6-18. DOI: 10.9770/ird.2019.1.1(1)

[39] ZEIBOTE, Z., VOLKOVA, T., and

TODOROV, K. (2019) The impact of

globalization on regional development and

competitiveness: cases of selected regions.

Insights into Regional Development, 1 (1), pp.

33-47. DOI: 10.9770/ird.2019.1.1(3)

[40] BEZPALOV, V.V., FEDYUNIN, D.V.,

SOLOPOVA, N.A., AVTONOMOVA, S.A.,

and LOCHAN, S.A. (2019) A model for

managing the innovation-driven development

of

a

regional

industrial

complex.

Entrepreneurship and Sustainability Issues, 6

(4),

pp.

1884-1896.

DOI:

10.9770/jesi.2019.6.4(24)

[41] BATKOVSKIY, A.M., EFIMOVA,

N.S., KALACHANOV, V.D., SEMENOVA,

E.G., FOMINA, A.V., and BALASHOV,

V.M. (2018) Evaluation of the efficiency of

industrial management in high-technology

industries.

Entrepreneurship

and

Sustainability Issues, 6 (2), pp. 577-590.

DOI: 10.9770/jesi.2018.6.2(8)

[42] VITIK, S.V., KOPTYAKOVA, S.V.,

and

BALYNSKAYA,

N.R.

(2016)

Methodology for Assessing the Efficiency of

Labor-Related Incentives at an Enterprise.

International Business Management, 10, pp.

408-415.

[43] NOVIKOVA, N.V., BARMUTA, K.A.,

KADEROVA, V.A., IL’YASCHENKO, D.P.,

ABDULOV, R.E., and ALEKSAKHIN, A.V.

(2016)

Planning

of

new

products

technological mastering and its influence on

economic

indicators

of

companies.

International Journal of Economics and

Financial Issues, 6 (8Special Issue), pp.

65-70.

[44] AKHMETSHIN, E.M., VASILEV, V.L.,

MIRONOV, D.S., ZATSARINNAYA, Е.I.,

ROMANOVA, M.V., and YUMASHEV,

A.V. (2018) Internal control system in

enterprise

management:

Analysis

and

interaction matrices. European Research

Studies Journal, 21 (2), pp. 728-740.

[45] GOLOVINA, T. and GOLOVIN, R.

(2013)

Organization

of

System

of

Administrative Strategic Control of Expenses

for Production and Realization of Production

of the Industrial Enterprise. Journal of

Contemporary Economics Issues, 2. DOI:

10.24194/21304

参考文:

[1] GERVAIS,M。(2000)控制权。第

七版。巴黎:经济版。

[2] BERLINER , C. , BRIMSON , J. 和

LONING,H.(2003)《控制法》。第二

版。巴黎:版本多诺德。

[3] HOYER,J.-F。和 LAMER,L.(1997

)管理会计。大马士革:信息丛书,达·

阿尔·雷达(达·阿尔·雷达)。

[4] DERGHAM,M.M. (2007)在加沙地

带的工业公司中实施活动成本核算系统的

基本要求的可用性。伊斯兰大学学报,加

沙,15(2)。

[5] SALEH,J.I。 (2013)在伊拉克工业

公司中实施基于成本的活动方法的问题和

Table  2  shows  the  Arithmetic  mean  and  standard  deviation  of  the  paragraphs,  where  previous  paragraph  (ABC)  supports  continuous  improvement programs in cost reduction, through  the search for and reduce losses, reduce the time  of  prepara
Table  6  shows  the  Arithmetic  mean  and  standard  deviation  of  the  paragraphs,  where  paragraph (1) (integration between TA and ABC  leads  to  further  reduction  of  cost),  with  the  highest  mean  (4.42)  and  standard  deviation

参照

関連したドキュメント

Indeed, if we use the indicated decoration for this knot, it is straightforward if tedious to verify that there is a unique essential state in dimension 0, and it has filtration

We have formulated and discussed our main results for scalar equations where the solutions remain of a single sign. This restriction has enabled us to achieve sharp results on

Using the T-accretive property of T q in L 2 (Ω) proved below and under additional assumptions on regularity of initial data, we obtain the following stabilization result for the

The study of the eigenvalue problem when the nonlinear term is placed in the equation, that is when one considers a quasilinear problem of the form −∆ p u = λ|u| p−2 u with

Since we are interested in bounds that incorporate only the phase individual properties and their volume fractions, there are mainly four different approaches: the variational method

7.1. Deconvolution in sequence spaces. Subsequently, we present some numerical results on the reconstruction of a function from convolution data. The example is taken from [38],

It provides a tool to prove tightness and conver- gence of some random elements in L 2 (0, 1), which is particularly well adapted to the treatment of the Donsker functions. This

In this paper we study certain properties of Dobrushin’s ergod- icity coefficient for stochastic operators defined on noncommutative L 1 -spaces associated with semi-finite von