evaluate the performance of economic entity (applied research in the Earth Al-Amara cement factory)

Abstract

It aims to research the use of cost-by-cost and lean manufacturing technology in the field of administration and accounting costs for two Iraqi industrial entity (Ard Al-Amara Cement Factory) development and the occurrence of competition in the environment, the modern work of Art of Architecture Cement must keep pace with these and rely on contemporary competitive details that are compatible with good performance and quality of production and consumption that do not complete the value contribute to achieving profits and this This is a reason to use the techniques of detailed costing and lean manufacturing to satisfy customers and maintain the main market share after heading to compete for the work of cement land for architecture . To achieve the objectives of study for data and calculations with architectural cement in addition to communicating with employees in other agreements to know the prices of products for other transactions . the study reach to the following conclusion : Applying targeted costing and lean manufacturing helps achieve significant cost savings, which helps the Ard Al-Amara Cement Plant reduce costs and improve and evaluate performance The research concluded: The Ard Al-Amarah Cement Factory must think in general terms using contemporary techniques by switching to a lean manufacturing system due to the intense competition due to the multiple needs and desires of customers.