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The Role of Modern Cost Systems in Improving Organizational Performance Analytical Study of Sample Opinions of Individuals Working in the Petroleum Products Department Nineveh Branch

Hanan Ihsan, Khalil Samar Marei Hassan, Hala Hazem Abdullah


The study dealt with the role of modern cost systems in improving organizational performance. The problem of the study was the shortcomings that faced traditional cost accounting, which led to the inability of organizations to control the cost of product price and product quality in the light of environmental variables characterized by rapid change in light of competition and multiple commodities. The cost of the product more accurately.

From here, the problem of research has been identified with a number of research archaeological agencies:

1- Do you own the individuals working the vision of a "clear" about modern systems cost?

2- What is the impact of modern cost systems on improving organizational performance?      

It was the company's oil products branch of Nineveh, a field for a field - side and applied to (30) individuals "factor

And then come to a set of conclusions, the most important of which:

  1. There is a significant correlation between modern cost systems and improving organizational performance at the overall level of the researched organization.
  2. The impact of modern cost systems in explaining the level of organizational performance improvement at the macro level of the researched organization varies.

The study concluded with a set of recommendations the most important

1-. The research recommends the need to develop the cost system applied in the Organization to be efficient strategic information systems through the use of modern cost systems.

2- Overcome the difficulties that stand in the way of the application of modern cost systems and benefit from the owners of experience in this area.

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