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. |