كلية الإدارة والاقتصاد/ جامعة كربلاء/ العراق

Abstract

The research aims to clarify the concept of achievement accounting, the requirements for its application and its mechanism of action, and to assess the extent of its activation of cost systems by providing information to improve cost systems and evaluate performance and to identify the reality of the existing cost system in the company (General Dairy Products). The research concluded that the traditional cost systems do not show the real result of the activity, while the achievement accounting shows the reality of the losses incurred by the company during the period. (Abu Ghraib Factory) by applying and using various modern manufacturing systems in production, as well as keeping pace with the rapid technological developments witnessed by the modern manufacturing environment to face the intense competition that characterizes the markets by providing products that meet the needs of customers quickly, at the lowest cost and with high quality.