{"id":1533,"date":"2023-10-08T12:31:26","date_gmt":"2023-10-08T09:31:26","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=1533"},"modified":"2023-10-08T12:42:28","modified_gmt":"2023-10-08T09:42:28","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-the-use-of-tear-down-analysis-in-light-of-re-engineering","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=1533","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies discusses the use of Tear \u2013 Down analysis in light of re-engineering"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text css=”.vc_custom_1696757539135{border-radius: 3px !important;}”]The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(The use of Tear \u2013 Down analysis in light of<\/p>\n

re-engineering to rationalize costs applied research ) for the student Mohammed Abed Kadhim \u00a0to obtain Cost and Managerial Accounting certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree.<\/p>\n

The study aimed to show the extent to which costs can be rationalized by applying the disassembled analysis technique and the re-engineering technique, as well as highlighting the cognitive aspects of one of the contemporary re-engineering techniques represented in the (disassembled analysis) technique.<\/p>\n

The study reached that the Karbala Cement Factory, as a sample of the research, suffers from wastage of materials, in addition to the lack of optimal use of resources. By applying these two techniques, the goal of rationalizing costs can be achieved, as well as providing useful information that helps management in making various decisions.[\/vc_column_text]

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