TY  - JOUR
T1  - Strategic Accounting in the Profitability of Construction Engineering Projects
Management Companies in Iraq
AU - Al-Hashimi, Mohammed Noori Hussein AU - Al-hashimy, Hisham Noori Hussain 
JO  - Journal of Engineering and Applied Sciences
VL  - 14
IS  - 3
SP  - 941
EP  - 944
PY  - 2019
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2019.941.944
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2019.941.944
KW  - Strategic accounting
KW  -profitability
KW  -construction engineering projects management
KW  -balanced
scorecard
KW  -management
KW  -construction companies
AB  - 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.
ER  - 