دَور التكاليف على أساس الانشطة في تحديد المزيج الانتاجي الامثل باعتماد نموذج البرمجة الخطية

Rp-Role Activity Based Costing in determining of optimal product mix Reliance Linear programming model

The problem of this research comes with the result that the depending on traditional approach based on the volume in allocating overhead costs to produced units will lead to unreal charging of overhead costs to produced units, then distortion of cost per unit of each product, and that will lead the management to cannot choose optimal product-mix, and will focus on the efforts improvement in wrong operations, and that is trace substantial reduction in company profitability.

     This research aims to showing role of an activity-based costing method in determining of optimal product mix through reliance on linear programming model and its comparing with traditional approach using programs statistics as program Minitab in prediction for sales period future and program Win QSB using into solve problem linear programming and analysis resultants .

       The main conclusions of this research were into allocation process overhead costs on based  one average charge  in traditional approach will lead to un objectivity and unreal in allocation process overhead costs this is side and from side other will lead the management to cannot choose optimal product-mix , also indicate research concept activity-based costing method its more objectivity able on connect cost product with activities that cause costs by means of cost drive in conformity with consumption every product from cost drive .

The Research Arrived at a set of Recommendations amongst Which , application activity-based costing method in research sample factory for allocation overhead cost result provide information suitable about product cost unit , application linear programming in research sample factory for determining of optimal product-mix .