Özet:

The current research seeks to identify the extent of the possibility of applying the accounting approach for achievement in performance evaluation, a field study on industrial companies in Baghdad. As for the sample, it included (250) working individuals. In order to collect data and information, the researcher built a questionnaire consisting of (5) areas to measure the workers’ viewpoint on the extent of the possibility of applying the accounting approach for achievement in performance evaluation, and the study reached the following results. : 1. Sales growth and profitability increase steadily and continuously is the most important strategic goal for industrial economic units due to the fact that they are huge units and have many and complex requirements. Therefore, their main backbone is sales growth and an increase in profitability. 2. The engineering design using the computer is the least technical and technological means that can be used in the industrial companies in Baghdad due to the spread of its applications and ease of use, in addition to the simplicity of the results extracted from it, so it is considered one of the most important means that helps in engineering design 3. Flexible manufacturing is a production method designed to easily adapt to changes in the type and quantity of the product being manufactured. Computerized machines and systems can be configured to manufacture a variety of parts and to handle changing production levels 4. The ease of applying equations and simple methods through which the value or rate of achievement is extracted is one of the most important features of this system, as it is available to everyone to check the rate of achievement. 5. Value maximization as a strategy is the company's ability to produce maximum output with limited inputs, or use minimum inputs to produce maximum output, which is the company's ultimate goal. 6. The lack of correct criteria for measuring performance is one of the most important performance evaluation problems at the present time due to the multiplicity of criteria used in evaluating performance without there being a common ground between these criteria used, so the evaluation results are not clear.

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