How to cite this paper
Alkarawy, H., Alaallah, A., Al-Sultani, M & Ostrovskaia, O. (2021). Optimizing the cost of accounting work and financial rules within the framework of outsourcing.Accounting, 7(6), 1293-1304.
Refrences
Алькарави Х. Дж. В. (2018). Современная классификация аутсорсинга на предприятии. Вестник Челябинского государственного университета, 3(60), 111-117. https://cyberleninka.ru/article/n/sovremennaya-klassifikatsiya-autsorsinga-na-predpriyatii
Abdulwahab, R., Alwan, A., Jasim, M., & Jasim, I., (2019). Technical and Legislative Factors Effects on the Efficiency and Effectiveness of Accounting Information Systems and Supply Chain Management. International Journal of Supply Chain Management, 8(1), 482-487. http://excelingtech.co.uk/.
Ali, D. (2002). The appropriate level of costs. Journal of Economic Sciences, 32, 56-61.
Alkarawy, H. (2013). Advantages and limits of accounting outsourcing in the current economic situation in Iraq // Journal of Investment and Innovation Management, 4, 16 -19. https://www.elibrary.ru/item.asp?id=22002455.
Alsalm, M. (2001). The role of accounting information systems in quality cost measurement and control unpublished doctoral thesis.
Bailal, M. A. (2018). The Importance of Internal Control in Accounting Outsourcing Companies To Increase The Confidence Of Those Requesting Their Services In Iraq. Al-Rafidain Journal, 119(37), 59-80.
De J. P., Dos Reis, C. E., & Jung, C. F. (2020). Agile Manufacturing Strategy for Outsourced Footwear Production. Innovar, 30(75), 99-118. https://doi.org/10.15446/innovar.v30n75.83260.
Hanan, A. H., (2015). The integration of cost accounting and government accounting and its effect on controlling government spending, Journal Babylon University-pure and applied sciences, 3(23), 1333-1360. https://www.uobabylon.edu.iq.
Hassan, Z. (2000). Mathematical model proposed for the allocation of common sunken costs in industrial facilities energy costs in light of the Agency Theory. Journal of Damascus University, 16(2), 114.
Heyder, G W. (2018). The mechanism for the transfer of business processes of an industrial enterprise to outsourcing to improve the efficiency of productivity. Journal of Economy and entrepreneurship, 2(12), 885-891. http://journals.intereconom.com/.
Iraqi Financial Control Council, (IFCC), (2011) ‘On recommendations and instructions for improving accounting, auditing and financial control based on business entities in Iraq. Government Decree of the Republic of Iraq. No. 31-463. URL: http://www.d-raqaba-m.iq/pages_ar/leader_ar.aspx.
Jasim, M., & Mahdi, A., (2019). The Cost of Equity Field in the Market Projection Companies. Opción, 35(20), 1389-1405. https://produccioncientificaluz.org/index.php/opcion/issue/archive.
Kim, N., Alkarawy, H., & Zdunov, V., (2106), Outsourcing: The Improvement of Accounting System. Journal of Applied Economic Sciences, 4(42), 738-743. http://cesmaa.org/Extras/JAES
Luc, C., & Luis, C., (2019). The impact of transaction costs in portfolio optimization. Journal of Economics, Finance and Administrative Science, 24(48), 288-311. https://jefas.esan.edu.pe/index.php/jefas/issue/view/108.
Management of financial and accounting, (MFA), (2015). ‘Law (95/2004), reprinted in the official gazette, first part. Iraqi legislation. Electronic resource. Legislation: Version Prof Base number 3984. - pp. 106. 2015. Access mode: http://www.iraqld.iq.
Matyushina, Y. (2013). Classification of costs as a prerequisite of enterprise management. Economy and region, 2(39), 98-103. http://eir.nupp.edu.ua/uk/archive.
Matyushina, Y. I., (2015). Impact of techno-economic factors on the cost of commodity output in oil and gas. Economy and region, 1(50), 130-136. http://journals.nupp.edu.ua/eir.
Nasser, A., Karpova, T., Osipov, M, Ostrovskaya, O., (2019). The main directions of reforming the accounting model in Iraq. Catalog Center.
Nassif, J., & Hassanein, H., (2016). Developing a cost accounting system in the Iraqi environment by adopting cost accounting standards for selected countries. Journal of AL-Turath University College. 20, 198-221. https://www.iasj.net/iasj?func=issues&jId=233&uiLanguage=ar
Ostrovskaya, O. (2019). Questions of accounting operations of outsourcing of works in construction on the example of Russia and the Republic of Iraq. Journal of Izvestia of the St. Petersburg State University of Economics, 5(119), 101-104. https://unecon.ru/sites/default/files/izvestiya_no_5-2019-chast_2.pdf.
Rehab, H., Abdulwahab, R., & Amel, A., (2019).Using (ABC) Method Based on Cost Accounting System to Support Quality Service and Competitive Advantage. International Journal of Innovation, Creativity and Change, 9(7), 289-305. www.ijicc.net.
Roller, A., (2013). Management cost accounting for responsibility centers in production organizations. Bulletin Udmurt State University, 4, 109.
Sabah K., (2015). Modernizing the unified accounting system to support the implementation of a unified accounting policy in the Iraqi economy. Journal Al-Anbar, 2 https://www.akhbaar.org/home/2015/4/190010.html
Skakun, L. S., (2015). Evaluating the efficiency of accounting outsourcing: curriculum organization and analysis. International Group of Scientific Works, 3(15), 267-277. http://pbo.ztu.edu.ua/article/viewFile/66330/61818.
Syutkina, M. (2012). Cost classification as a tool for managing vertically integrated businesses (VIB). Bulletin SUSU - Series "Economics and Management", 30(23), 79-81. https://vestnik.susu.ru/em/issue/archive.
Uliana, Y. A. (2013). Conceptual basis of the efficient business management mechanism formation. Ostroh Academy National University Publishing House, series "Economics", 24, 8–14. https://ecj.oa.edu.ua/.
Abdulwahab, R., Alwan, A., Jasim, M., & Jasim, I., (2019). Technical and Legislative Factors Effects on the Efficiency and Effectiveness of Accounting Information Systems and Supply Chain Management. International Journal of Supply Chain Management, 8(1), 482-487. http://excelingtech.co.uk/.
Ali, D. (2002). The appropriate level of costs. Journal of Economic Sciences, 32, 56-61.
Alkarawy, H. (2013). Advantages and limits of accounting outsourcing in the current economic situation in Iraq // Journal of Investment and Innovation Management, 4, 16 -19. https://www.elibrary.ru/item.asp?id=22002455.
Alsalm, M. (2001). The role of accounting information systems in quality cost measurement and control unpublished doctoral thesis.
Bailal, M. A. (2018). The Importance of Internal Control in Accounting Outsourcing Companies To Increase The Confidence Of Those Requesting Their Services In Iraq. Al-Rafidain Journal, 119(37), 59-80.
De J. P., Dos Reis, C. E., & Jung, C. F. (2020). Agile Manufacturing Strategy for Outsourced Footwear Production. Innovar, 30(75), 99-118. https://doi.org/10.15446/innovar.v30n75.83260.
Hanan, A. H., (2015). The integration of cost accounting and government accounting and its effect on controlling government spending, Journal Babylon University-pure and applied sciences, 3(23), 1333-1360. https://www.uobabylon.edu.iq.
Hassan, Z. (2000). Mathematical model proposed for the allocation of common sunken costs in industrial facilities energy costs in light of the Agency Theory. Journal of Damascus University, 16(2), 114.
Heyder, G W. (2018). The mechanism for the transfer of business processes of an industrial enterprise to outsourcing to improve the efficiency of productivity. Journal of Economy and entrepreneurship, 2(12), 885-891. http://journals.intereconom.com/.
Iraqi Financial Control Council, (IFCC), (2011) ‘On recommendations and instructions for improving accounting, auditing and financial control based on business entities in Iraq. Government Decree of the Republic of Iraq. No. 31-463. URL: http://www.d-raqaba-m.iq/pages_ar/leader_ar.aspx.
Jasim, M., & Mahdi, A., (2019). The Cost of Equity Field in the Market Projection Companies. Opción, 35(20), 1389-1405. https://produccioncientificaluz.org/index.php/opcion/issue/archive.
Kim, N., Alkarawy, H., & Zdunov, V., (2106), Outsourcing: The Improvement of Accounting System. Journal of Applied Economic Sciences, 4(42), 738-743. http://cesmaa.org/Extras/JAES
Luc, C., & Luis, C., (2019). The impact of transaction costs in portfolio optimization. Journal of Economics, Finance and Administrative Science, 24(48), 288-311. https://jefas.esan.edu.pe/index.php/jefas/issue/view/108.
Management of financial and accounting, (MFA), (2015). ‘Law (95/2004), reprinted in the official gazette, first part. Iraqi legislation. Electronic resource. Legislation: Version Prof Base number 3984. - pp. 106. 2015. Access mode: http://www.iraqld.iq.
Matyushina, Y. (2013). Classification of costs as a prerequisite of enterprise management. Economy and region, 2(39), 98-103. http://eir.nupp.edu.ua/uk/archive.
Matyushina, Y. I., (2015). Impact of techno-economic factors on the cost of commodity output in oil and gas. Economy and region, 1(50), 130-136. http://journals.nupp.edu.ua/eir.
Nasser, A., Karpova, T., Osipov, M, Ostrovskaya, O., (2019). The main directions of reforming the accounting model in Iraq. Catalog Center.
Nassif, J., & Hassanein, H., (2016). Developing a cost accounting system in the Iraqi environment by adopting cost accounting standards for selected countries. Journal of AL-Turath University College. 20, 198-221. https://www.iasj.net/iasj?func=issues&jId=233&uiLanguage=ar
Ostrovskaya, O. (2019). Questions of accounting operations of outsourcing of works in construction on the example of Russia and the Republic of Iraq. Journal of Izvestia of the St. Petersburg State University of Economics, 5(119), 101-104. https://unecon.ru/sites/default/files/izvestiya_no_5-2019-chast_2.pdf.
Rehab, H., Abdulwahab, R., & Amel, A., (2019).Using (ABC) Method Based on Cost Accounting System to Support Quality Service and Competitive Advantage. International Journal of Innovation, Creativity and Change, 9(7), 289-305. www.ijicc.net.
Roller, A., (2013). Management cost accounting for responsibility centers in production organizations. Bulletin Udmurt State University, 4, 109.
Sabah K., (2015). Modernizing the unified accounting system to support the implementation of a unified accounting policy in the Iraqi economy. Journal Al-Anbar, 2 https://www.akhbaar.org/home/2015/4/190010.html
Skakun, L. S., (2015). Evaluating the efficiency of accounting outsourcing: curriculum organization and analysis. International Group of Scientific Works, 3(15), 267-277. http://pbo.ztu.edu.ua/article/viewFile/66330/61818.
Syutkina, M. (2012). Cost classification as a tool for managing vertically integrated businesses (VIB). Bulletin SUSU - Series "Economics and Management", 30(23), 79-81. https://vestnik.susu.ru/em/issue/archive.
Uliana, Y. A. (2013). Conceptual basis of the efficient business management mechanism formation. Ostroh Academy National University Publishing House, series "Economics", 24, 8–14. https://ecj.oa.edu.ua/.