Abstract

This study aimed to identify the current applications by Iraqi industrial companies methods of management accounting and valuation methods of investment projects as well as the areas in which they are these applications in addition to disclosure of the difficulties and obstacles that limit and prevent these companies from the application of these methods as well as the advantages and benefits that can be achieved for these companies in the case of application of these methods.
To achieve this, the researcher prepared a questionnaire contained four main aspects covering aspects required studied in addition to the personal information of respondents to the questionnaire, where the sample was conducted by the study consisting of (53) individuals "from senior management and account managers, accountants and (7) of the large industrial companies , and using some statistical methods to analyze the data which is the arithmetic mean (Mean), standard deviation (Standard Deviation), has reached the study to a number of conclusions of which the most important are:
Iraqi industrial companies implement some methods of management accounting and methods of evaluation of investment projects, such as planning budgets and analyze deviations and style payback period and in different areas of administrative processes, such as the distribution of the available funds on investment projects and future planning and deviate selling prices despite the absence of sections or departments specialized accounting administrative and evaluation of investment projects.
These companies facing many of the difficulties and obstacles that limit and prevent these companies from the application of these methods and most of these difficulties related departments of companies and its unwillingness and encourage the process of applying these methods, as that of these companies realize the advantages and benefits that can be realized with by the application of these methods of where better financial planning and increase corporate profits.
The study was presented a set of proposals drawn from the findings of her study, which will contribute to the development of the awareness of the Iraqi industrial companies of the importance of the application of these methods.