المؤلف
الملخص
The cost Information described as one of the important resources relied upon by companies in implementing the tasks of planning and decision-making and control activities, as well as performance measurement and evaluation. The administration also need appropriate costs information for strategic decision-making and management of crises, according to a scientific basis based on adequate information, especially after it entered into the environment of industrial production systems are managed electronically, such as a modern production system ,Juist in time production system (JIT) and computerize integrated manufacturing (CIM), where he accompanied such systems change in the management of production processes, this change reflected on the type and importance of the costs information, as the traditional information, including no longer able to keep pace with these changes adversely affecting the degree of fitness was to apply an impact on the cost management strategy, appearing continuous improvement (Kaizen) and the value chain and value engineering and the theory of constraints and comparison of reference and other philosophies of management costs, the impact of the use of those philosophies in generating appropriate costs information contribute to the solution of industrial crises. And it will address the researcher changes in the industrial environment and the impact of modern philosophies to manage costs and their implications for crisis management industry through a prospective study in a sample of industrial companies in Nineveh.
الكلمات الرئيسة
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