Serwan K. EssaSalahaddin University - Erbil | SUH
Serwan K. Essa
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Publications (5)
هدف هذا البحث الى معرفة الدور الذي تلعبه إستراتيجية ريادة التكلفة بإستعمال نظام محاسبة التكاليف على أساس الأنشطة (ABC) في تخفيض التكاليف للوحدة الإقتصادية، وذلك بإعتباره من الأنظمة الحديثة لإدارة التكلفة. وثثمثل مشكلة البحث في كيفية معالجة مشكلة الشركة في تبني تطبيق إستراتيجية ريادة التكلفة نظراً لإهمال الشركة لدورها في تخفيض تكلفة المنتجات مع المح...
This purpose of the research is to test liquidity ratios to assess bank liquidity risks represented by liquidity ratios (current assets / current liabilities, current assets / total deposits, current assets / total assets, cash credit / total deposits, liquidity coverage ratio LCR, net stable financing ratio NSFR). This research involves evaluating...
Strategic cost management techniques receive a lot of attention from economic units, especially industrial ones, especially after the financial crisis in the first decade of the current century. Increased interest in reducing costs that do not add value to the consumer in all parts of the value chain, hence strategic cost management techniques have...
The research aims to measure the level of voluntary disclosure in annual reports of the Iraqs companie, and the factors affecting it company size, profitability of the company, the company's life, property ownership, the board size, the financial leverage ratio, and liquidity ratio. Through the test list consisting of (110) element represents the b...
