Abstract

    The Developments that have occurred in the global economic status have covered all the economical, productive and service sectors, including the governmental sectors. as a result, the most up to date accounting tools had to be used to manage the production costs and to reduce it in order to obtain the accurate cost of the productions and services rendered, and to illustrate the reflection of using the positive managerial accounting tools on making the appropriate and correct managerial decisions in comparison with the traditional inputs used in Iraq especially the Iraqi governmental establishments Alnajaf Water Directorate as a case study.

     The study aimed to shed the lights on the effect of using the cost management tools and modern pricing inputs which depends on the costs to reduce the production costs and to obtain a precise costs data base to rationalize the pricing decisions in the governments establishments.

    Additionally, the study has attained many conclusions, the most important one is that using the cost tools helps to minimize the costs and to make pricing decisions lead to positive results for the governmental establishments especially for Alnajaf Water Directorate increasing the customer trust in the decisions of these establishments.

      Also, the study has recommended in the necessity of using the governmental establishments to the cost management tools which have a positive effect in cost reducing and pricing decisions ratio more over the study provides an accurate and wide range data base can be relied on by the government to put long term strategy plans

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