Abstract

The study seeks to clarify the Throughput accounting, The mechanism of action and the requirements of their application, Assess the activated costing systems by providing relevant information to assist management in the rationalization of decisions and performance evaluation, Recognize the reality of the existing costing system in the study sample Company, And therefore the application of throughput accounting within the limits of measurement unit cost of the product in the General Company for Drugs Industry & Medical Requirements, in Nineveh.the study reached to the traditional costing system not appear the truth activity result of the company, but the Throughput Accounting appear truth activity result of incurred by the company during the period, as well as the productivity of the company is(0,19), which indicate to acute weakness in the company's performance and acute decrease in its throughput.so the researcher recommended to adopt the curriculum of Throughput Accounting in order to rationalize the administrative decisions, and identify constraints that hinder the performance of the company and work to break it, as well as reconsider the classification of elements of costs, and pricing of products in line with the modern manufacturing environment and enhance the competitive situation of the company.