The Role of Performance Focused Activity Based Costing (PFABC) in Productivity Improving and Performance Evaluating, Case study in the General Company for Tire Industry in Najaf – Iraq

Autor: Ahmed Maher Mohammad Ali
Rok vydání: 2019
DOI: 10.5281/zenodo.3578186
Popis: The research aims to use "Performance Focused Activity-Based Costing System, PFABC" to improve productivity and evaluate performance in the industrial sector in Iraq. The Namazi 2009 model, which consists of nine steps, was used in one of the industrial institutions in Iraq / General Company for the tire industry in Najaf. Through the application, researcher has reached the possibility of implementing PFABC in the Iraqi manufacturing environment. If it is applied, it will bring several advantages such as reducing costs, increasing productivity and improving the performance evaluation process.
Databáze: OpenAIRE