Making outsourcing decisions based on activity costing and their role in achieving sustainable value
The current research aims to identify what are the decisions of sustainable external supply, which represents the purchase of a good or service from a third party, a third party that was originally obtained internally, and the relationship of sustainable external supply lies in the fact that...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Research and Development Academy
2025-02-01
|
| Series: | Heritage and Sustainable Development |
| Online Access: | https://www.hsd.ardascience.com/index.php/journal/article/view/1045 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1823859507549175808 |
|---|---|
| author | Amal Abdulhussain Kuhait Haifa Kazem Ibrahim Razzaq Mikhwir Dawood |
| author_facet | Amal Abdulhussain Kuhait Haifa Kazem Ibrahim Razzaq Mikhwir Dawood |
| author_sort | Amal Abdulhussain Kuhait |
| collection | DOAJ |
| description |
The current research aims to identify what are the decisions of sustainable external supply, which represents the purchase of a good or service from a third party, a third party that was originally obtained internally, and the relationship of sustainable external supply lies in the fact that external supply, it is not just a buying decision as it is the primary decision to refuse to absorb an activity which makes it a very strategic decision. The study came to various results in addition to identifying activity-based accounting as one of the most cutting-edge management accounting techniques, the most important of which can be linked to this ABC system with modern administrative methods that suit the modern business environment to achieve sustainable value, such as the balanced scorecard, As this integration leads to reduce unit cost, achieve quality. Achieving competitive prices.
|
| format | Article |
| id | doaj-art-e28b2982015a41c98638ac75d0d88a83 |
| institution | Kabale University |
| issn | 2712-0554 |
| language | English |
| publishDate | 2025-02-01 |
| publisher | Research and Development Academy |
| record_format | Article |
| series | Heritage and Sustainable Development |
| spelling | doaj-art-e28b2982015a41c98638ac75d0d88a832025-02-11T03:51:13ZengResearch and Development AcademyHeritage and Sustainable Development2712-05542025-02-017110.37868/hsd.v7i1.1045Making outsourcing decisions based on activity costing and their role in achieving sustainable valueAmal Abdulhussain Kuhait0Haifa Kazem Ibrahim1Razzaq Mikhwir Dawood2Al-Furat Al-Awsat Technical University, IraqAl-Furat Al-Awsat Technical University, IraqUniversity of Kufa, Iraq The current research aims to identify what are the decisions of sustainable external supply, which represents the purchase of a good or service from a third party, a third party that was originally obtained internally, and the relationship of sustainable external supply lies in the fact that external supply, it is not just a buying decision as it is the primary decision to refuse to absorb an activity which makes it a very strategic decision. The study came to various results in addition to identifying activity-based accounting as one of the most cutting-edge management accounting techniques, the most important of which can be linked to this ABC system with modern administrative methods that suit the modern business environment to achieve sustainable value, such as the balanced scorecard, As this integration leads to reduce unit cost, achieve quality. Achieving competitive prices. https://www.hsd.ardascience.com/index.php/journal/article/view/1045 |
| spellingShingle | Amal Abdulhussain Kuhait Haifa Kazem Ibrahim Razzaq Mikhwir Dawood Making outsourcing decisions based on activity costing and their role in achieving sustainable value Heritage and Sustainable Development |
| title | Making outsourcing decisions based on activity costing and their role in achieving sustainable value |
| title_full | Making outsourcing decisions based on activity costing and their role in achieving sustainable value |
| title_fullStr | Making outsourcing decisions based on activity costing and their role in achieving sustainable value |
| title_full_unstemmed | Making outsourcing decisions based on activity costing and their role in achieving sustainable value |
| title_short | Making outsourcing decisions based on activity costing and their role in achieving sustainable value |
| title_sort | making outsourcing decisions based on activity costing and their role in achieving sustainable value |
| url | https://www.hsd.ardascience.com/index.php/journal/article/view/1045 |
| work_keys_str_mv | AT amalabdulhussainkuhait makingoutsourcingdecisionsbasedonactivitycostingandtheirroleinachievingsustainablevalue AT haifakazemibrahim makingoutsourcingdecisionsbasedonactivitycostingandtheirroleinachievingsustainablevalue AT razzaqmikhwirdawood makingoutsourcingdecisionsbasedonactivitycostingandtheirroleinachievingsustainablevalue |