Rationalization the costs and improve seed quality under the application of biotechnology

An Applied Research in Ministry of Agriculture - the Directorate of Inspection &Certification of Seeds

Authors

  • شيماء كامل مويش, م.ك.
  • فيحاء عبد الله يعقوب, أ.م.د جامعة بغداد / المعهد العالي للدراسات المحاسبية والمالية

DOI:

https://doi.org/10.34093/jafs.v14i47.422

Keywords:

Rationalization of costs, Quality cost, Biotechnology

Abstract

The importance of this research has been to rationalize the cost of producing maize seeds through the followers of modern techniques and methods in agricultural activities such as genetic engineering for the purpose of increasing production efficiency of maize seeds as well as the importance of calculating seed cost rationalization through the ABC system and thus rationalizing government spending. The research is based on a single hypothesis that the use of genetic engineering on corn seeds works to:increase production efficiency of seeds and savings in agricultural inputs, calculation of rationalization through the cost system on the basis of activity ABC The research reached a number of conclusions, the most important of which: The application of genetic engineering to maize seeds achieves productivity efficiency to meet the needs of the market and farmers of seed, which is a raw material involved in agriculture. The research led to a number of recommendations, including: Genetic engineering as a means to provide seeds in sufficient quantities to meet the needs of the market and farmers of seeds

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Published

2019-06-01

Issue

Section

Paper research

How to Cite

Rationalization the costs and improve seed quality under the application of biotechnology: An Applied Research in Ministry of Agriculture - the Directorate of Inspection &Certification of Seeds. (2019). Journal of Accounting and Financial Studies ( JAFS ), 14(47). https://doi.org/10.34093/jafs.v14i47.422