دور التكامل بين تقنيتي الهندسة المتزامنة(CE) و محاسبة الاستهلاك الموارد (RCA)على تحسين قيمة المتنجات في السوق: دراسة استطلاعية لأراء عينة دراسة استطلاعية تحليلية المسؤلين الاداريين والماليين في بعض الوحدات الصناعية في إقليم كوردستان-العراق

Abstract

The research aims to identify the role of integration between concurrent engineering (CE) and resource consumption accounting (RCA) techniques on improving the value of products in the market, an exploratory study of the opinions of a sample of an analytical exploratory study of administrative and financial officials in some industrial units in the Kurdistan Region - Iraq. To achieve this goal, the study followed the descriptive analytical method, due to its suitability to the nature of the study. The questionnaire was also used as a tool to collect data from members of the study sample, department directors, department heads, and members of the Accounts Division who hold bachelor’s degrees or higher in industrial units in the Kurdistan Region. The questionnaire was distributed in a number of (95) to members of the study population (sample), and (82) were obtained. ) questionnaire with a recovery rate of about (863%). For the purpose of analyzing the data and testing the hypotheses, the researchers used the (SPSS) program, and reached acceptance of the study’s hypotheses related to the role of integration between concurrent engineering (CE) and resource consumption accounting (RCA) techniques in improving the value of products in the market among the research sample. The main result came through a group of The sub-results are that there is a role for the role of integration between the techniques of Concurrent Engineering (CE) and Resource Consumption Accounting (RCA) in terms of importance, connection and impact on improving the value of products in the market. The study concluded with a set of recommendations, the most important of which was the need for industrial units in the Kurdistan Region of Iraq to pay attention to the integration between concurrent engineering (CE) and resource consumption accounting (RCA) techniques as a basis for improving the value of products in the market.