COSTS BASED ON CONSUMPTION ACCOUNTING AND THEIR IMPACT ON ACHIEVING COMPETITIVE ENERGY

Аннотация

INTRODUCTION production costs. In contrast, post- and pre- The concept of costs based on consumption production costs are ignored, with the units accounting and its impact on achieving sustainable adopting an economical cost system based on competitive energy is one of the modern concepts. strategic electronic management in identifying It is considered a key to progress and overcoming activities with exploited energy and excluding or traditional accounting problems based on improving activities with unexploited energy, production costs, while post- and pre-production which has a direct role. In achieving high costs are ignored in economic units. productivity with value, far from deviations and CHAPTER ONE errors, as a comprehensive and integrated Methodology strategic approach based on a policy of improving value, eliminating sources of waste and loss in cost Problem of the study activities, and improving product quality. The research problem revolves around the The importance of the study production architecture applied in the Iraqi Ministry of Industry and Minerals based on The importance of the research is highlighted https://www.theamericanjournals.com/index.php/tajmei 75 THE USA JOURNALS THE AMERICAN JOURNAL OF MANAGEMENT AND ECONOMICS INNOVATIONS (ISSN- 2693-0811) VOLUME 06 ISSUE01 through the following aspects: consists of one idea for correlation and another for influence, as follows: A - The research presents a comprehensive theoretical framework on the concepts of A- Correlation hypothesis: electronic management and its impact on building - (H0): There is no significant correlation between and evaluating the production architecture in the electronic management and its role in building and Iraqi Ministry of Industry and Minerals as an evaluating production architecture. integrated approach based on the exploited energy system. - (H1): There is a significant correlation between electronic management and its role in building and B - Highlighting the role of electronic management evaluating production architecture. in building and evaluating production architecture as one of the tools for sustainable competitive B- Impact hypothesis: energy, as it seeks to analyze and reduce - (H0): There is no significant influence operational costs, starting from the stages of relationship between electronic management and research and development, production, and design its role in building and evaluating production of the product and ending with providing the architecture. product or service to the ultimate consumer. - (H1): There is a significant influence relationship Objectives of the study between electronic management and its role in The research aims to give a comprehensive building and evaluating production architecture. overview of the variables (electronic management Fifth: Standards for the research questionnaire and its role in building and evaluating electronic form: architecture) through the following aspects: The research adopted an electronic questionnaire A - Identify the reality of the Iraqi Ministry of to collect research data from a sample of Industry and Minerals and the extent to which it respondents and a five-point Likert scale to keeps pace with technological and economic determine the level of response among the developments while adopting modern systems in individuals in the research sample. The scale electronic management. consists of (completely disagree, disagree, neutral, B - Identifying the production architecture system agree, and completely agree). To measure the by reviewing the literature on production activities research variables and their sub-dimensions, a set and the extent of its ability to reduce costs, exploit of standards was adopted, to which modifications opportunities, reduce deviations and errors, and and additions were made to suit the Iraqi work exclude and improve production capacity. environment, as in Tables (1) and (2), as follows: Fourth: Research hypotheses: The research Table (1): Questionnaire questionnaire measures for the independent variable (x) Approved Standards Dimensions Number Of Coding Paragraphs (Cachexia, 2013:185) Cost Allocation 3 X1 Resource Planning And Idle 3 X2 Energy Management https://www.theamericanjournals.com/index.php/tajmei 76 THE USA JOURNALS THE AMERICAN JOURNAL OF MANAGEMENT AND ECONOMICS INNOVATIONS (ISSN- 2693-0811) VOLUME 06 ISSUE01 Providing Information To Help 3 X3 Make Decisions Control Of Cost Elements 3 X4 Source: Prepared by researchers based on some previous studies. Table (2(Questionnaire measures for the dependent variable (Y) Approved Standards Interviewer Number Of Coding Paragraphs (Maimon, 2019:26) Superior Quality 3 Y1 Superior Creativity 3 Y2 Superior Response 3 Y3 Superior Efficiency 3 Y4 Source: Prepared by researchers based on some previous studies. Sixth: Research sample First: The concept of electronic management The target sample in the research is the purposive Electronic management is considered one of the