Title: Potential use of productivity accounting for measuring changes in profits and losses performance of companies: an applied study on the general company of fertiliser industry in Southern Iraq/Basra

Authors: Nadhim Hasan

Addresses: Business Accounting Techniques Department, Management Technical College, Southern Technical University, Iraq

Abstract: Interest and investigation are increasingly directed towards the subject of productivity in all countries at all levels because raising the rate of productivity is an integral goal. It is a clear indicator of the economic progress, and ultimately, the national income increase that nations seek to achieve. It is therefore necessary that research and studies about how to increase productivity be in the lead as increasing productivity is the primary aim of any economic activity and it is always considered to determine and evaluate the degree of utilising materials and human resources to achieve economic efficiency. Therefore, it is the job of accounting to play an important role in the domain of productivity by offering a group of productivity-related accounting indices, then analysing the variables of productivity and explaining their impact on the company profitability. These indices can also be used to evaluate company performance. The researcher reached to various conclusions and enumerated recommendations that are expected to be applied by the company under study on behalf of the public interest.

Keywords: productivity; performance of companies; Iraq.

DOI: 10.1504/IJBEX.2020.10038577

International Journal of Business Excellence, 2021 Vol.25 No.2, pp.194 - 218

Received: 07 Dec 2018
Accepted: 15 Jun 2019

Published online: 06 Dec 2021 *

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