Analyze and Measure the Joint Costs for Making the Short-Term Decision and Performance Improvement - Applied Study

The goal of this study is to precisely identify the common costs, which will then be used to select the best way to allocate common costs across common goods based on a set of requirements or standards and to ensure the calculation of the costs of these products accurately, as the research dealt with the knowledge pillars of common costs represented by common products, incidental products and the point of separation the Qadisiyah dairy factory one of the Formations of the Ministry of Industry and Minerals, for the fiscal year ending on December 31, 2022, in addition to the role of the expenses and methods of distribution to the products participating in the process of rationalizing administrative decisions. The most significant finding of the study was that it was possible to ascertain the common costs of the factory sample research and then apply them to the common products this data could be utilized to accurately calculate the costs of common products and justify the particular product of those products without the emergence of other products in the group process.