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The Impact of The Learning Curve On The Accounting Measurement of Performance | ||
| journal of kirkuk University For Administrative and Economic Sciences | ||
| Article 1, Volume 3, Issue 1, 2013, Pages 158-187 PDF (499.95 K) | ||
| Abstract | ||
| Abstract The frequency of the production process by the workers has an clear impact and tangible at the time required for production, experience and efficiency acquired by them as a result of duplication of work resulted in a decrease in the average time required for production, which is reflected on both the direct cost of labor and variable costs of other calculated on the basis of working hours and usually reflects the impact of this curve graph known as learning curve. The studies and previous experiments proved that the presence of this impact on the cost of production in general and variable costs in particular will vanish with the imposition of a linear cost function because of changes in the cost of direct labor per unit change the volume of activity, then will affect on the assumptions underlying the accounting measure of performance with regard to determining break-even point The deviations of wages and analysis differential costs and planning budgets .. etc. Here comes the importance of research thrown importance of accounting measure of performance in the rationalization of the decisions of performance evaluation and planning, control and correct the deviations, which would affect the objectivity of the information that can be provided by the accounting if the introduction of this effect and its impact on the accuracy and reliability information for the decision maker, so any deviation in these measures will lead to mislead those decisions. the objective of this research was a statement of procedures for determining break-even point and the deviations of wages, and analysis of differential and planning budgets, and extraction of impact learning curve so, the accounting measure of performance in accordance with those procedures, then clarify this effect Al.Ekhlas top sweets factory, the most important results of the research that the phenomenon of learning is one of the most important indicators that can be used in the planning of the productive process and the time required for production and can measure the impact of this learning mathematically in the factory and, these results will be have a significant impact on the administrative decisions of planning and control of production in the future, as well as to several other conclusions... | ||
| Keywords | ||
| The Accounting Measurement of Performance; learning | ||
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