يهدف البحث الى تطبيق إدارة القيمة االجمالية في تحسين تصميم عملية أنتاج معجون االسنان في مصنع المامون التابع للشركة العامة للمنتوجات الغذائية. وقد تمثلت مشكلة البحث في أن الشركة المبحوثة ال تقوم بقياس فاعلية تصميم العمليات فهي تعاني من ضعف في تحليل فاعلية تصميم العمليات في إطار مت ازمن مع أسلوب تطبيق إدارة القيمة االجمالية ، فضالً عن عدم اعطاء االنتباه الكافي لموضوع كلف المنتجات واسعار البيع ضمن ما يسمى بقيمة الكلفة مقابل الربح كإحدى القيم التي يهتم بها مفهوم إدارة القيمة االجمالية ، استند البحث على فرضية أساسية مفادها أن تطبيق إدارة القيمة االجمالية يمكن أن يحسن من فاعلية تصميم عملية انتاج معجون االسنان ، وتوصل البحث لمجموعة من االستنتاجات كان أهمها: إن فاعلية تصميم عملية انتاج معجون االسنان منخفضة وال تتناسب مع اهداف أداء العملية من حيث مؤشرات االنتاجية، الكفاءة، السرعة واالنتفاع والكلفة. كما توصل البحث الى أن تطبيق مفهوم إدارة القيمة االجمالية من خالل استخدام قيمة الكلفة مقابل الربح يحسن من قاعلية تصميم عملية انتاج هذا المنتج ، وتوصل البحث لمجموعة من التوصيات ، ومن اهمها: ضرورة تطبيق مفهوم ادارة القيمة االجمالية لتحسين مؤشرات تصميم عملية انتاج منتج معجون االسنان من خالل التركيز على تحسين قيمة الكلفة مقابل الربح.
In the name of God the Merciful
Praise be to God and the Hall and Peace Uncle Prophet Muhammad and blindness Alo and companions
Money is the lifeblood and a reason for living. An individual cannot live without money to make it
It is only through the necessities of life and the state that it can perform its duties and functions only
As money is so important, the state must regulate the balance of revenues
And expenses in order to avoid failure in Mizanitia, but perhaps the country may be exposed to crises
An exception that leads to misappropriation in the general Mizanitia and the Islamic Shari'ah is valid for Makkah
Time and place for all circumstances has created several ways to address the budget defici
The policy issue in all countries of the world is concerned with government and research because it has the ability to reveal many of the problems facing the state and its organizational and scientific capabilities in the development of solutions and appropriate treatments that go beyond random and improvisational reactions, As a result of this interest, many studies have attempted to conceptualize and academicism it. The concept of public policy has been linked to various aspects of social life such as social, economic, educational, agricultural or other aspects. Public policy, regardless of its meaning or its relation to aspects of life, refers to the systematic thinking that directs the behavior and actions of the state, organization
... Show MoreThis research shows Ibn Battuta's approach in his book Ibn Battuta's Journey that is called "Tuhfet Al-Anzar fi Ghera'ib Al-Amsar wa Eaja'ib-Al-Asfar", which explore the urban aspects of shops, markets, palaces, houses, mosques, monasteries and other antiquities within its pages, whether in terms of the site or in terms of studying it and the plans that explained the basis for the art and architecture of these cities, the intellectual dimensions in their civilizational history are clarified
The websites over time have become one of the important tools for communication between individuals among themselves and between individuals and economic units, and they have emerged as one of the important intangible assets to achieve income, as they have become a competitive tool and a marketing outlet for these units and a main means of communication that it uses to exercise its various major activities and achieve potential economic benefits. Therefore, there was a need to measure and display the value of these sites in the financial statements as intangible assets. Accordingly, the purpose of the research was to determine the costs of the websites owned by the economic unit by way purchase and sites that were created i
... Show MoreDesign sampling plan was and still one of most importance subjects because it give lowest cost comparing with others, time live statistical distribution should be known to give best estimators for parameters of sampling plan and get best sampling plan.
Research dell with design sampling plan when live time distribution follow Logistic distribution with () as location and shape parameters, using these information can help us getting (number of groups, sample size) associated with reject or accept the Lot
Experimental results for simulated data shows the least number of groups and sample size needs to reject or accept the Lot with certain probability of
... Show MoreThe researchers have a special interest in studying Markov chains as one of the probability samples which has many applications in different fields. This study comes to deal with the changes issue that happen on budget expenditures by using statistical methods, and Markov chains is the best expression about that as they are regarded reliable samples in the prediction process. A transitional matrix is built for three expenditure cases (increase ,decrease ,stability) for one of budget expenditure items (base salary) for three directorates (Baghdad ,Nineveh , Diyala) of one of the ministries. Results are analyzed by applying Maximum likelihood estimation and Ordinary least squares methods resulting
... Show MoreOver the last few decades, many instructors have been trying all kinds of teaching methods, but without benefit. Nevertheless, in the 1986, a new technique is appeared which called K-W-L technique, it is specified for reading comprehension passages because reading skill is not easy matter for students for specific purposes (ESP).therefore, the K-W-L technique is a good one for thinking and experiences. To fulfill the aims and verify the hypothesis which reads as follows" it is hypothesized that there are no significant differences between the achievements of students who are taught according to K-W-L technique and those who are taught according to the traditional method
... Show MoreAbstract:
The underlying objective of the international standard No. (6) to assist in accounting applications for the extractive industries, taking into consideration the goals and objectives contained in the sixteenth of the private International Accounting Standards criterion accounting for land, machinery and equipment, as well as Standard No. axes (38) relating to intangible assets, and in order to create a vision of a comprehensive development needs oil in order to exact evaluation of policies related to the particular needs and draw a comprehensive frameworks with respect to treatment of expenditures and revenues in the oil production industry, is also interested in Standard No. (6) within the primary objectiv
... Show MoreThe purpose of this research is to find the estimator of the average proportion of defectives based on attribute samples. That have been curtailed either with rejection of a lot finding the kth defective or with acceptance on finding the kth non defective.
The MLE (Maximum likelihood estimator) is derived. And also the ASN in Single Curtailed Sampling has been derived and we obtain a simplified Formula All the Notations needed are explained.
Abstract\
In this research we built a mathematical model of the transportation problem for data of General Company for Grain Under the environment of variable demand ,and situations of incapableness to determining the supply required quantities as a result of economic and commercial reasons, also restrict flow of grain amounts was specified to a known level by the decision makers to ensure that the stock of reserves for emergency situations that face the company from decrease, or non-arrival of the amount of grain to silos , also it took the capabilities of the tanker into consideration and the grain have been restricted to avoid shortages and lack of processing capability, Function has been adopted
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