Author: Dr. Alaa Jassim Salman

The aim of this study is to provide genuine justification for the use of the measurement and evaluation model for the sustainable performance of lean production. This study emphasises the main justification for the use and application of this model in organisations. It is considered an integrated and comprehensive system for measuring and evaluating sustainable performance. Also, this study demonstrates the role of the model in connecting general strategy with the operational strategy of the organisation. There are three basic steps to be followed in building a model for achieving sustainable development: the implementation of the model for sustainable performance; building and application of the proposed model; and determination of the target outputs of the proposed model. This study found that the most essential factors for the construction and implementation of the proposed model are related to the organisational culture and the management of relations with different parties, such as senior management, shareholders, customers, workers, suppliers, legislators and society. Due to the many impacts on sustainability during the product life cycle, organisations and nonorganisations are only interested in the production phase. Lessons can therefore be learnt from other industrial environments by dividing the organisations into many paths and administrative units. Practically, the study tested the validity of the model for economic, environmental and social performance in order to obtain an indicator showing sustainable performance and the achievement of a sustainable development strategy. DOI : https://www.ijicc.net/images/vol_13/Iss_9/13946_Salman_2020_E_R.pdf

The aim of the research is to direct the attention of the bank’s management to the types of expenses that are disbursed during the year and which are related to quality costs for proper planning of the disbursement process after categorizing them into its components and paying attention to the costs of compatibility (conformance) and reducing the costs of non-conformity (non-conformity) to the acceptable limit that enables the bank to increase the quality. The service marketed to customers and then increase its profits. One of the objectives of the research is to design a system for quality costs and its application at the research sample bank, and to achieve the objective of the research, the research sought in its practical aspect to choose the Iraqi Investment Bank as one of the commercial banks operating in Iraq as a field for research and application of the proposed system for quality costs, and the research reached a set of results, the most important of which were, The benefits of the proposed design that it provides to management are embodied in performance evaluation and may motivate it to take other measures aimed at improving performance. Improving performance leads to two-way effects. The first is to reduce quality costs, which in turn leads to a reduction in service costs for the bank and then increases productivity and increases profits. The other of the effects is improving the quality of the service, which is part of it by reducing the customer’s waiting time and speed in providing service, accuracy and excluding errors, which leads to an increase in customers’ frequency to the bank and an increase in the volume of their transactions and then an increase in deposits and an increase in revenues and finally an increase in profits. All these positive effects are considered benefits achieved by the system, and the proposed design showed that it reduces the cost of auditing or the cost of conformity and the cost of errors and elimination of them. This is in application of the philosophy of minor destruction in the industry, and this may be the most need in the banking service, if it is represented in the aim of eliminating errors, which means improving performance and reducing costs. DOI : https://mail.journalppw.com/index.php/jpsp/article/view/6657

The ability of companies to develop their cost systems represents their ability to keep pace with the technological development of the industrial environment, which requires the use of modern techniques and methods. the research aims to identify and use the most important modern developments in the manufacturing environment, represented in the accounting for throughput entrance, to show its impact on the cost system, and to evaluate the extent to which accounting for throughput provides the appropriate information and help it determine how to rationalize industrial costs and identify obstacles. The research problem centered on the question: Does accounting for throughput provide the necessary information to rationalize the cost structure in the contemporary manufacturing environment? Based on the foregoing, the research hypothesis is that the integration of accounting for throughput will determine the costs that guide operational decisions and increase their quality. This research has been applied in a private sector company in northern Iraq , it is the Rogano Company for Insulating Glass and aluminum, as the necessary data were extracted to build and test the suitability of the information generated in rationalizing a package of operational decisions that are repetitive in almost every industrial unit. DOI : https://www.journalppw.com/index.php/jpsp/article/view/6658

The aim of the research is to demonstrate the benefit from internal transfer rates in evaluating profitability centers, and to clarify methods for using activities based on activities in determining internal transfer prices in economic units, as well as showing the impact of applying internal transfer rates based on activities in increasing the accuracy of costs and giving more detailed information and its reflection on A correct image of the evaluation of profitability centers, and the research problem revolved around whether the use of internal transfer rates based on activities would enhance the performance evaluation of the economic unit in the research sample. Leather Industries (research sample), which is one of the companies affiliated to the Ministry of Industry to evaluate the performance of its profit centers. The research reached a set of conclusions, the most important of which were: (The application of the ABC system in the small tanning center in the laboratory, the sample of the research provided a fair product cost for the products of the center due to the identification and analysis of the activities in this center and the diagnosis of those activities that add value and those that do not add value and on it each activity It bears the costs it deserves, which helps to determine a transfer price on the basis of a fair college cost, which helps the managers of profitability centers to take the right decisions and evaluate the performance of these centers due to their adoption of the basis of activities that provides better information for managing costs for those activities. The research came out with a set of recommendations, the most important of which were : (The Iraqi economic units, especially the research sample laboratory, should adopt the appropriate transfer price policy according to the nature of their activity and products, and use transfer prices as a basis for transferring products to carry out internal transfers between the company’s sectors and in a manner that contributes to evaluating the performance of those sectors). DOI : https://www.journalppw.com/index.php/jpsp/article/view/9090