The application of digital management accounting techniques in industrial companies and their impact on improving production process efficiency: A case study at Al Ittihad Food Industries Limited

Abstract

The model is entirely based on digital accounting at Al-Ittihad Food Industries Company Limited in Babylon Governorate. The descriptive analytical approach was used. The model was successfully applied based on digital technologies that are directly related to the decisions made by management accounting. The study concluded that the company will reach a stage of improving production efficiency, especially in terms of quality, quantity and time. The study recommends the necessity of adopting this digital model in production companies, due to its great impact on the efficiency of the production process.