The increase in local and foreign competition and technological developments in the modern manufacturing environment, as well as the continuous changes in the cost structure, have made the current accounting system insufficient to deal with the operational operations of the Iraqi Ministry of Industry and Minerals. Implementing a new accounting system that analyzes the cost activities that add value and can be exploited has become necessary. It excludes or improves cost activities that do not add value and can be used to achieve sustainable competitive energy. It is a cost system based on consumption accounting that is the primary basis in building and developing the product with the lowest cost and best quality compared to competitors.
Ahmed Youssef Dudin, Production and Operations Management, Amman, Jordan, 1st edition, 2012.
Bahar Saad Abbas, Promotional Activity and Health Services, 1st edition, Egypt Modern Education House, 2020.
Rakes Ali Mahmoud Al-Zaarir, Ghassan Al-Taleb, electronic management and marketing for contemporary business organizations, 1st edition, 2019.
Yaqub Ali Janqi, Muhammad al-Jak Ahmad, Principles of Economics, 1st edition. 2009.
Electronic commerce: Security, Greenstein Marilyn and Fein man Tooddm ,
Risk, management, and control, Boston:Irwin mc Graw_ Hill,p.2.2001.
Amor DanieL , 2000. The e-Business.( R ) Evolution Living and working in an Interconnected world. NJ: prentice_ Hall. pTR. Upper Saddle River, p.7.