استخدام التحليل الاستراتيجي للدخل التشغيلي في تقييم النجاح الاستراتيجي دراسة حالة في الشركة العامة للاسمنت الشمالية في الموصل

Abstract

Companies rely on policies of competitive strategies predefined imposed by the nature of the market and the competitive environment in which it operates and in the light of these strategies to adopt policies of production and marketing in order to achieve profit targets and to continue in the market for the purpose of evaluating the success achieved by the strategy adopted by the company and to clarify its role in achieving the company's profitability is Using what is known as strategic analysis of accounting for income operating through which are indivisible elements achieve profitability components and analytical etiology real behind achieving these profits and through the discussion dealt with the concept and components of the strategic analysis of income operational and clarify its role in the evaluation of strategic success through practical case in the General Company for Cement North connector to achieve the objectives of the research and assumptions, and the researcher reached conclusions including: The results of the strategic analysis of income operating in the cement firm reliance on the strategy driving the overall cost of class basis with the adoption of a strategy of excellence through quality products of cement, however the results of the analysis indicate failure the success of management in applying the strategy fully and this is what explained by the process of analyzing the components of cover price and cost. As the most important recommendations were: researcher recommends the General Company for Cement North to reconsider the direction of the firm to adopt a strategy of cost leadership overall by directing management attention towards the advantage of economies of scale and optimal utilization of available resources, especially with the possibility of exploiting the work card 100%, in addition to having a market share of code the company can take advantage of them and market their products easily and take advantage of the quality that the company's products enjoy them