Using Cost Schedules for Purposes of Control and Developing Strategical Planning under Applying Resource Planning Systems

• Al-Abedi, Thamer Kadhim ^[1] ; Mohaisen , Hussein Ali ^[2] ; Saeed , Haitham Sahib ^[1]
  1. [1] Department of Accounting, College of Administration and Economics, Mustansiriyah University, Iraq
  2. [2] Control and Internal Audit Department, Presidency of Mustansiriyah University, Iraq
• Localización: Estudios de economía aplicada, ISSN 1133-3197, ISSN-e 1697-5731, Vol. 39, Nº Extra 11, 2021 (Ejemplar dedicado a: Special Issue on Financial Crises and its effect on the economics of the countries)
• Idioma: inglés
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• Resumen

  • Recent years have witnessed many developments in business environment and they led into an increase in competitiveness among companies. These developments forced companies to rethink their styles and products in a way that meets customers' needs and maintain competitive strategies related to quality and cost. The study aimed at identifying the effect of strengthening inputs of cost schedules with (ERP) outputs for purposes of control and developing. Sample was chosen by stratified random method from total research community represented by academicians and professionals in the field of accounting reaching 50 researched individuals. Likert method was followed in designing the scale articles. By using the statistical program (SAS) in order to identify the nature of correlation. Spearman's rank correlation coefficients were calculated to examine correlation. Linear Regression approach was employed to measure intangible effect. The study concluded that using cost schedules helps improve supplying chains as a means to build trust in the relation of customer and supplier as it plays a main role in supporting value engineering through providing approximate data during the design phase. It also concluded that applying (ERP) has a great influence on accounting processes where it works on mechanizing activities, collecting, inserting, Processing, analyzing and reporting data to make accounting processes, especially those related to cost, more accurate, detailed and of a high-speed reportorial dimension.