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THE ROLE ACCOUNTING RESPONSIBILITY SYSTEM IN MEASURING THE COMPETENCE OF THE VARIOUS MANAGERIASL | ||
| AL-TAQANI | ||
| Article 1, Volume 18, Issue 4, 2005, Pages 0-0 | ||
| Abstract | ||
| The research aims to find out the accounting responsibility system and its role in evaluating performance competence of the various factories in production management, profitability centers and investment center to determine the fluctuations and study them. This will help direct managerial decisions toward treatment such fluctuations depending upon the principle of exception of management to reduce the cost of decision- making and increase its benefits. The research uses data for the year 2000 of the National Company for Food Industries to test the research hypothesis, which deals with measuring the performance of the various managerial levels and directs the managerial decisions for treatment of fluctuations. The research indicates that all fluctuations are measured by the level of production supervisors and factory manager, and production managers suitable except the fluctuation in the raw material in the factory of 7-up. That fluctuations are inappropriate because the out-dated machines increase the percentage of the damage material. At the end the research has achieved its aim in determining the fluctuation for the purposes of directing the decision toward the cost center responsibility for correcting that to serve the company objectives. | ||
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