Public budget is the government's tool in achieving the objectives of economic and social development is the accounting curriculum to estimate state revenues and expenditures for years to come, as well as to have legal status as it is after the adoption of an official statement of government units to spend funds on items planned at the same time is a statement collect resources to finance these appropriations, if the primary objective of the budget initially limited to the achievement of financial and legislative control have evolved this function in the area of public administration turned attention from mere imposition of control over the money, which provides information to assist the Department to utilize available resources and programs to achieve efficient, effective and economic link between inputs ( expenditure) and output (objectives achieved); it took give the rationale of the appropriation request is when you view the budget on the legislative authority is linked to programs and activities to be performed by government regulations during the period of the budget. The increased government activity and responsibilities of the State showed a defect in the government accounting system and the traditional balance in the provision of information to support management strategy showed the need to reform the budget system have yet to include elements of strategic planning and management efficiency in the completion of the work and the optimal use of resources, the wording of the strategic concept of the interest must be be the governmental unit to study the external environment to identify opportunities, risks and potential internal study to determine the strengths and weaknesses and the need to develop accounting systems to provide information appropriate to the decision-making advanced, the complexity of the work environment in public administration, which required the expansion of the accounting information provided by the output of what the government accounting system using a system of management accounting strategy tend to focus on the future provision of external information to support management and the adoption of strategic planning, programming and budget, the best source of information on the budget and clearly understood by local governments, linking strategic planning and budget preparation for a sophisticated system support load balancing contractual shift budget to projects with four dimensions of work and specifications and the time required for completion and cost of speculative finance and this is what facilitates the process of implementation and control and is efficient in performance between funds being earmarked and objectives. Goal of establishing local governments based on the principle of administrative decentralization is to provide services and the establishment of infrastructure projects as not only the funding for these projects to assignments of the general budget, but may be through loans or participation with the private sector, create a way BOT. The financial reports prepared by government units must meet the requirements of the minimum financial statements identified by the Governmental Accounting Standards Board and such reports are comprehensive and cover the funds all government activities including disclosure required and a commitment to accepted accounting principles and standards. States have adopted the modern system of administrative decentralization is the transfer of responsibility for planning and funding of public services and management to local government and under the responsibility accounting system can achieve control depending on the budget system as a low cost, timing and quality measures

Big developments in technology have led to upset the balance of ideas, given of its own post new properties for products not provided by traditional technology, especially economic units operating within the industrial sector, and therefore it is important to develop the Iraqi industrial sector and interest to do its vital role in light Of progress technological.The research aims to Find the use of advanced manufacturing technologies that lead to customized production and quality appropriate whether they are low quality and low cost or low cost and suitable quality or high quality and high cost to win customer satisfaction.While the important conclusions is that the application of advanced manufacturing technology is not limited to technological change, but there must be a change on the economic unit level representatives of the workers and convince them to accept and support the change, because the benefits can’t be acquired in full only if there is consistency between the unit and technology. And conclude research necessity to take advantage of other Iraqi industrial companies from the experience of Baghdad Company for soft drinks as it is alone present time using advanced manufacturing technology for the betterment of the industrial reality serve the national economy.

لقد أدت التطورات الكبيرة الحاصلة في مجال التكنولوجيا إلى قلب موازين الأفكار , نظراً لما تحققهُ من إضافة خصائص جديدة للمنتجات لا توفرها التكنولوجيا التقليدية , وخصوصاً الوحدات الإقتصادية العاملة ضمن القطاع الصناعي , وعليه فمن الأهمية بمكان تطوير القطاع الصناعي العراقي والإهتمام به للقيام بدوره الحيوي في ظل التقدم التكنولوجي . ويهدف البحث إلى إستخدام تقنيات التصنيع المتقدمة التي تؤدي إلى الإنتاج بحسب الطلب وبالنوعية الملائمة سواء كانت بجودة منخفضة وكلفة منخفضة أو كلفة منخفضة وجودة مناسبة أو جودة عالية وكلفة عالية لكسب رضا الزبائن .فيما كانت أهم الإستنتاجات هو إن تطبيق تكنولوجيا التصنيع المتقدمة ليس مقتصراً على التغيير التكنولوجي بل يجب أن يكون هناك تغيير على مستوى الوحدة الإقتصادية ممثلاً بالعاملين وإقناعهم على قبول ودعم التغيير , لأن المنافع لا يمكن أن تُكتسب بالكامل إلا إذا كان هناك تناسق بين الوحدة والتكنولوجيا. وأختتم البحث بضرورة إستفادة الشركات الصناعية العراقية الأُخرى من تجربة شركة بغداد للمشروبات الغازية إذ إنها الرائدة بالوقت الحاضر بإستخدام تكنولوجيا التصنيع المتقدمة للرقي بالواقع الصناعي خدمة للإقتصاد الوطني .

The modern business environment has witnesses tremendous developments as a result of the globalization of markets and economic openness and technological as well as the acquisition of the issue of corporate governance of great importance regarding it as one of the global innovations trends of control provisions on the management of companies as result of these developments ,increasing on competition between economic unit ,thus a decrease in market share because they do not take into account the response to the requirements of customers ,which kept her to search a modern management accounting methods to help them keep up with the changes and the availability of information for the various administrative levels for companies and improve its competitive position. The current study gained its importance through the availability of framework applied in the strengthening of corporate governance through the recent trend of the state in the application of corporate governance of state owned using the methods of modern management and focusing on the application of graceful accounting ,which is the most available of information for management for both levels a management council and executive management thus to achieve a competitive advantage through customer satisfaction . The study aimed to pay attention to the application of lean accounting because of their active role to increase the strengthening of the system of corporate governance and to identify the term governance of its various aspects referring to the importance of the application and the positive impact of the accounting methods of modern management on the strengthening of corporate governance focusing the concept of customer satisfaction as a essential feature to achieve a competitive advantage.

تشهد بيئة الأعمال الحديثة تطورات هائلة نتيجة عولمة الأسواق والانفتاح الاقتصادي والتكنولوجي إضافة إلى اكتساب حوكمة الشركات أهمية كبيرة واعتبارها من مستحدثات التوجهات العالمية لأحكام الرقابة على إدارة الشركات ونتج عن تلك التطورات ارتفاع حده المنافسة بين الوحدات الاقتصادية وبالتالي انخفاض حصتها السوقية كونها لا تأخذ بنظر الاعتبار الاستجابة لمتطلبات الزبائن الأمر الذي الزمها بالبحث عن أساليب للمحاسبة الإدارية الحديثة لتساعدها على مواكبة التغييرات الحاصلة وتوافر معلومات للمستويات الإدارية المختلفة للشركات وتحسين مركزها التنافسي. اكتسبت الدراسة الحالية أهميتها من خلال توافر الإطار التطبيقي في دعم حوكمة الشركات من خلال التوجه الأخير للدول في تطبيق حوكمة الشركات المملوكة للدولة، وباستخدام الأساليب الإدارية الحديثة والتركيز على تطبيق المحاسبة الرشيقة والتي تعد الأكثر توافر للمعلومات للإدارة على المستويين مجلس الإدارة والإدارة التنفيذية وبالتالي تحقيق الميزة التنافسية من خلال إرضاء الزبون. وبذالك فأن الدراسة الحالية تهدف إلى الاهتمام بتطبيق المحاسبة الرشيقة لما لها من دور فعال على زيادة دعم حوكمة الشركات والتعرف على مصطلح الحوكمة من جوانبه المختلفة والإشارة لأهمية تطبيقه والتأثير الايجابي لأساليب المحاسبة الإدارية الحديثة على دعم حوكمة الشركات والتركيز على مفهوم رضا الزبون باعتباره السمة الأساسية لتحقيق الميزة التنافسية.