Warith Scientific Journal

Employing continuous improvement technique using the target cost and kaizen methods in enhance competitive advantage (An Empirical Study)

2023-01-03T07:18:29+00:00

Continuous improvement technique is among the most important strategic cost management techniques in the modern era, through which economic units can perform their objectives by improving the value of the product, reducing its cost, and providing products that meet the requirements and needs of the customer through their performance, low prices and high quality of its competitive advantage.

Accordingly, the most important objectives of the current research is to study the above technique by applying it in one of the factories of the General Company for Textile and Leather Industries, which is the ready-made clothes factory in Najaf. For the purpose of achieving this goal, the researchers, when applying the continuous improvement technique, relied on the data obtained in several ways, including field visits, personal interviews with workers and officials in the factory as well as sales agents, as well as data extracted from the accounting and cost records in the research sample factory.

The researchers reached a number of conclusions, the most important of which is that a ready-made garment factory in Najaf, as the research sample, suffers due to the lack of application of continuous improvement technique, which can achieve its goals by reducing cost and enhancing competitive advantage, so the most important recommendations in this research confirm To focus attention on the application of the above-mentioned technology for its role in achieving this goal.

The role independence internal control in reducing behavioral distractions in the public sector A Empirical study in the Directorate of Municipalities of Karbala and its municipal institutions

2023-01-03T07:18:29+00:00

Due to the expansion of the range of services provided by government institutions and the increase in the volume of expenditures, which doubles the tasks of internal control, which is the safety valve that contributes to maintaining the goals of the institution and identifying deviations, if any. It reflects positively on the performance of the institution and the preservation of its property and contributes to reducing administrative corruption. The research aims to test the influence relationship between the independence of internal control in reducing the phenomenon of administrative and financial corruption in government sector institutions.

The descriptive analytical method was relied on as a research method, and for the purpose of obtaining data and information, the researcher relied on the questionnaire that was directed to the supervisory and administrative staff in the Directorate of Karbala Municipalities and Municipal Institutions, as (150) questionnaires were distributed to them, and 144 valid forms were retrieved. With a response rate of 96%, the data was analyzed by adopting statistics represented by (Microsoft Excell, Spss.V23 program), for the purpose of confirming the validity of the impact hypothesis and drawing out the required conclusions and recommendations.

The most important conclusions: Through the study, several conclusions were reached, the most important of which were

Failure to provide moral support and financial incentives commensurate with the size of the responsibility placed on the shoulders of workers in the internal control departments, which creates a spirit of indifference in performing professional duties, lax performance, lack of interest in the accuracy of information and adequate professional care, and the subordination of the internal control departments in municipal institutions to the direct management in Directorate, which loses its independence.

The research resulted in a set of recommendations, the most important of which are the following:

Activating the role of internal control bodies and granting them independence from direct management at work, which guarantees them immunity and safety from the pressures of those around them, whether “colleagues or officials at work, in accordance with international standards related to this standard and the issuance of laws that oblige.

“Employing integration between marketing analysis and target costing technology to reduce cost and improving product value” Applied research in the General Company for Textile Industries / Al-Qudifa Factory – Hilla

2023-01-03T08:13:28+00:00

The research aims to demonstrate the effect of employing marketing analysis, represented by the technique of spreading the quality function and the target cost technique, in reducing the cost of the product and improving its value. The General Textile Industries, Al-Qadifa / Al-Hilla Factory, as a sample for research. The researcher has followed two approaches: the deductive approach and the inductive approach. He relied on the deductive approach to enrich the theoretical side of the study through books, research, letters, university thesis, articles and periodicals, both Arab and foreign, and relied on the inductive approach. In proving the hypotheses of the research through field visits and coexistence of the economic unit in question and personal interviews with officials in the laboratory, as well as access to records and accounting and cost reports.

The researcher has reached a set of conclusions, the most important of which is that the use of marketing analysis represented in the quality function dissemination tool represented in three points of view (customer, management, employees) and the target cost technique helps management to diagnose strengths and weaknesses in performance, and as a result enables it to exploit opportunities and avoid Threats from competitors, which enable it to gain a competitive advantage, in addition to the fact that from the reality of the company’s performance, there are many untapped energies and human resources, and the management must raise the degree of exploitation of these energies, especially that the company’s products have what distinguishes them from similar products in terms of quality, as well as due The decline in the company's production volume is mainly due to the technological obsolescence of the years-old machines. Accordingly, the main research problem is “how to employ marketing analysis to integrate the two techniques of target costing and value engineering on improving the value of the product.” Based on this problem, the researcher sets the main research hypothesis that states:

"Employing marketing analysis to integrate the two techniques of target costing and value engineering contributes to improving the value of the product".

Analyzing the relationship between Public debt and investment in Iraq for the period (2004-2020)

2023-01-03T08:20:41+00:00

With public expenditures increasing at high rates and oil prices fluctuating as the main source of public revenues, Iraqi governments have become addicted to filling the deficit in the general budget by borrowing, whether internal or external borrowing. Public debt rates have different economic effects on some economic variables, including investment, as the research aims to show the impact of public debt on investment in Iraq.

The relationship between public debt and investment in Iraq during the period (2004-2020) was tested using the ARDL model. The results showed the weak impact of public debt, both internal and external, on investment in Iraq during the study period, which indicates the limited impact of public debt on investment and the latter’s association with variables other than public debt, in terms of the lack of a safe and stable environment for

investment, as well as the weak support provided by the sector year in investment development.

The Causal Relationship between Banking Diversification and Capital Adequacy Analytical study in a sample of banks Listed in Iraq Stock Exchange For the period (2005-2019)

2023-01-21T08:12:14+00:00

The study aims to test the causal relationship between banking diversification and capital adequacy indicators according to Basel III standards. A sample of (10) banks was selected from the Iraqi private commercial banks for the period (2005-2019). The financial reports and statements published in the Iraqi Stock Exchange were relied on, and in order to measure the study variables, the researcher relied on the appropriate financial indicators and statistical equations. The problem of the study was embodied in the statement of the dialectical relationship between banking diversification and capital adequacy through a set of questions, in the light of which the basic hypotheses were formulated to achieve the goal of the study. This prompted the researcher to study it and find relationships between the study variables and come up with a result that contributes to clarifying the type of relationship by benefiting from the (Granger causality) method and the impact of independent variables, according to statistical tests that were used for this purpose and based on the statistical program (SPSS V.23). The study reached a set of results, the most important of which (there is no causal relationship between banking diversification and banking capital adequacy indicators for the sample banks and within the chosen time period). It clarifies to those interested in banking affairs and researchers that these variables, regardless of their relationships and effects, remain the budget process and finding an appropriate combination that is valid for all banks is a subject of controversy and discussion, and depends mainly on the existence of an efficient banking administration capable of achieving its goals in light of an appropriate environment subject to the implementation of the legislation of the Central Bank of Iraq.