Authors : Mohammed Noori Hussein Al-Hashimi and Hisham Noori Hussain Al-hashimy
Abstract: This research examines how to create a special record for pricing quantities in the engineering projects carried out by the construction companies in Iraq as the purpose of this research is the application of strategic management accounting in engineering projects in the pricing of construction companies accounting manner that ensures the highest rate of profitability and avoid loss. It has been linked to the engineering contract construction licenses for the purposes of pricing and then linked and pricing through strategic accounting management through balancing the balanced performance of each paragraph in the contract item. How a balanced scorecard can price the rotation of engineering projects submitted for tenders. It will require pricing command to apply the method of the balanced scorecard in pricing. Engineers must also understand and research on this method, linking engineering and administrative work. This system stimulates the balanced scorecard method used for strategic management accounting in tenders pricing. How can the balanced scorecard that the rotation of the four pricing according to its terms and to make the estimated profit expected for this tender and for each element and how to make balanced scorecard card results have fixed and approved mechanism in engineering prices.
Mohammed Noori Hussein Al-Hashimi and Hisham Noori Hussain Al-hashimy, 2019. Strategic Accounting in the Profitability of Construction Engineering Projects Management Companies in Iraq. Journal of Engineering and Applied Sciences, 14: 941-944.