Entrance costs on the basis of activities and its role in determining the optimal production mix - a comparative study between the entrance and the entrance of the traditional cost-based activities
THE IRAQI MAGAZINE FOR ADMINISTRATIVE SCIENCES,
2009, Volume 6, Issue 23, Pages 238-253
AbstractCrystallize the problem of this research is that dependence on the entrance of traditional document to the size in the allocation of additional costs to units produced leads to load the modules produced an unfair share of the additional costs, and thus distort the cost per unit for each product, and this will lead the administration to choose the mix of productive changed to profitable It will focus on efforts to improve operations in the wrong, and the consequent substantial reduction in the profitability of the company.
The objective of this research is to show the role of the entrance costs are based on real activities in the selection of the optimal mix of production and its comparison with the traditional entrance.
This research was based on the premise that background, "that the introduction of entrance costs based on activities in the preparation of cost information leading to the provision of appropriate information management enables the selection of the true optimal production mix."
The section of this research into paragraphs dealt with Introduction and research methodology, and a statement of the entrance of the traditional cost, then a statement to the entrance of the cost on the basis of activities in terms of the concept and advantages of the entrance of the cost on the basis of activities, and steps of the application of the entrance of the cost on the basis of activities, then a paragraph of the portion applied was the description of the problem, then formulate the problem in a manner of linear programming in the entrance of the traditional, and then find the optimal solution of the problem and its interpretation, then the formulation of the problem method of linear programming in the entrance costs on the basis of activities, then find the optimal solution of the problem and its interpretation, was then compared to the results in the entrance of the traditional and the entrance costs on the basis of activities, then the most important statement of the results that have been reached and the presentation of the most important recommendations of the proposed
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