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Woe shal « Aseticall shail) Ga Le padtncall oli puis Gals Gaul 8 oll Sl Gase e Relcall Gauls i DLL Gukill Gaul dy Acs (gl jgall Adee ¢ Acted) shtual 8 Auusleall GbLeall a lie Gaal yal ¢ Aelia slau! laly seliS gd) GUIS dusleall Ui GNIS dukes Gy Aglea}! Us Gi We lladZy) Ghoul! AMSA Auulas Quy Aplea) ds GIs ale clas deleall Glau, Ne GI Wile dla, Feleell Gliudl GY GNIS 3 deluall Slt gb UU, Lyhssll 46S 8 IS ule Gy Liles! col) Sa hess « plilecll agially cies! aeiall Goll! aly dcliuall ISG Apalas Qu Aslea) As ld Mle alla : teal gil sxe ISH Aula Qy Atlas) Aa Gis Mle clliac duclall Lai, aNe GIS @Dle liar Lela) Gli GY GUS Ya dela old) 2 Ly; Labsall das GQ Gills) Aulas Gy Atleal ee lila Aces) GAS oUlas plasial Spy pie Coll easly « Aecliioll eh le 4 CHMSH Ayclas Gbily plastid Sy p20 Lud! Gaaay daub » Ayhy! abball Abstract The study examined the evaluation of the system of cost accounting used in industrial establishments. The problem of the study highlights the following questions: Is the absence of a good measure of performance to lead to a lack of knowledge of the effort and is it in the right direction or not? Is the linear cost system adapted to the nature and purpose of the establishment? Is the basis of measurement and evaluation of the cost system adapts to the nature and purpose of the enterprise? Cost accounting data in the rationalization of administrative decisions and is this information useful ?, Does the problem of administrative planning affect the determination of pricing decisions at the origin '? The importance of cost accounting and cost accounting system in achieving the objectives of the establishment, studying the basis of measuring and evaluating the performance used often in the industrial establishment, highlighting the advantages and benefits of the bases of appropriate measurement in industrial costs, the objective of the research to anticipate the concepts of accounting operations in the industrial establishment, Which is presented by the accounting system for costs to raise the efficiency and performance of the industrial enterprise, the research tested the following hypotheses: There is a statistical relationship between the cost accounting and industrial enterprises, there is a statistical relationship between the industrial cost accounting in Taka For the machines in the industrial establishments, there is a statistically significant relationship between cost accounting in the planning and control method in the industrial establishments. The researcher followed the descriptive method and the analytical method. The research reached several results, the most important of which is: There is a statistically significant relation between cost accounting and industrial establishments, Between the accounting of industrial costs in the cost of machines in industrial establishments, there is a statistically significant relationship between cost accounting in how planning and control in industrial establishments. The researcher recommended the use of the written assignment system to adapt to the nature and purpose of the Ah, the need to use cost accounting data in the rationalization of administrative decisions. engl ogy gill p38) LUG dash (of CaS duals Suaal gh Ge atull gle gil panel BLtal, DEY! ENS, CHL) clay CAs Léall ie eal! 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