{"id":8394,"date":"2026-01-13T10:06:37","date_gmt":"2026-01-13T07:06:37","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8394"},"modified":"2026-01-13T10:09:59","modified_gmt":"2026-01-13T07:09:59","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-strategic-cost-management-techniques-as-an-approach-to-utilizing-idle-production","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8394","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies Discusses Strategic Cost Management Techniques as an Approach to Utilizing Idle Production"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px; color: #000080;\">Institute media<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\">The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(Strategic Cost Management Techniques as an Approach to Utilizing Idle Production Capacities to Enhance Operational Efficiency and Reduce Costs in Grain Mills) for the student\u00a0 Bigad abdul-kdhim \u2019shuway\u00a0 to 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.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"cz_gap clr  hide_on_tablet hide_on_mobile\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_tablet clr  show_only_tablet\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_mobile clr\" style=\"height: 5px\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\">The study aimed to employ strategic cost management techniques as an effective approach to utilizing idle production capacities, improving operational efficiency, and reducing costs in grain mills. This was achieved through a field study conducted at the General Company for Grain Processing, which suffers from a lack of integration.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"cz_gap clr  hide_on_tablet hide_on_mobile\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_tablet clr  show_only_tablet\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_mobile clr\" style=\"height: 5px\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\">The study concluded that renegotiating local wheat prices and modernizing mills with advanced operating methods would enhance operational efficiency and reduce costs. It emphasized that integrating strategic cost management techniques represents an effective approach to achieving sustainable performance.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"cz_gap clr  hide_on_tablet hide_on_mobile\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_tablet clr  show_only_tablet\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_mobile clr\" style=\"height: 5px\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;1\/4&#8243;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;8397&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][vc_single_image image=&#8221;8396&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;] Institute media The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=8394\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":38,"featured_media":8398,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[68],"tags":[],"class_list":["post-8394","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discussions-2026"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - 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