Akkad Journal of Contemporary Management Studies

Implementing of Time-Driven Design-To-Cost Method in the Manufacturing Companies: The Case of Iraq

2024-01-16T13:13:24-07:00

The paper aims to demonstrate the role of time-oriented design technology (TD-DTC) as one of the contemporary techniques for cost management, to benefit from it in knowing the details of the product before its physical formation through the formation of an integrated team of design engineers and cost accountants, which enables it to translate all relevant information to reach a product that meets the desires and requirements of customers based on cost alignment and required quality. It contributes to the provision of integrated financial and non-financial information on primary and secondary resources and their alternatives that go into the composition of the product, as well as reliable information on the allocation of indirect costs.

Programs and Performance Budgeting, public sector Sustainable Performance, and Productivity of Government Spending: A Case Study

2023-08-17T09:52:12-06:00

This research presents a proposed model for using program and performance budgeting in Iraqi government units, using the Directorate of the Municipality of Najaf as a case study. The aim is to contribute to the growth of the Iraqi government by adopting this model. The participation of the Municipality Directorate in community service is paramount, and the effective implementation of the program and performance budget has been seen in several countries worldwide. The findings suggest that the adoption of this budgetary approach necessitates the execution of feasibility studies about government programs and activities in order to calculate the expenses connected with each activity meticulously. The program's cost is computed to illustrate the achievements of government entities in terms of their labor and activities, resulting in a decrease in expenditure. The optimization of government spending, the rationalization of public expenditure, the reduction of inefficiencies and wasteful practices in allocating public funds, and the maintenance of sustainable performance through budget programs can significantly contribute to the attainment of sustainable performance. These measures can serve as viable alternatives to the current budgetary practices.

Assessing the strategy performance within the parameters of the Accelerated Manufacturing Environment.

2023-10-27T14:16:33-06:00

The research aims to demonstrate the extent of the possibility of evaluating performance through the application of the balanced scorecard in the economic unit that is the research sample (the General Company for Textile Industries/Men's Clothing Factory) and in a way in which performance can be evaluated from a strategic dimension that is compatible with all requirements and rapid changes in the tastes and needs of customers. In addition, it explains the role of the accelerated manufacturing environment in reducing costs for the product, which contributes to maximizing profits for the economic unit, which is reflected in the evaluation of its performance. To achieve the objectives of the research, the applied method was used to reach results through which it can be proven that the use of the balanced scorecard in light of the accelerated industrialization environment helps economic units in evaluating their strategic performance. The researcher reached a number of conclusions, the most important of which are: The accelerated industrialization environment contributes to the formation of an environment Flexible manufacturing through a set of requirements and technologies to help economic units survive in highly competitive markets. The role of the balanced scorecard in light of the accelerating industrialization environment contributes to evaluating the strategic performance of the economic unit in a way that leads to increasing the efficiency and effectiveness of production processes for the purpose of enhancing the quality of products. Reducing product costs and maximizing overall unit profits.