Main Article Content
Based on the crisis facing the world represented by food shortages, in this paper the problems facing fish processing companies are explained by searching for a stable competitive advantage in the economic market for fish production enterprises. Given the importance of accounting in the field of measurement, planning, control, performance evaluation and decision-making in all sectors of the national economy for fish processing enterprises, through the implementation of the main functions of accounting. The article aims at diagnosing the current accounting reality, analyzing it and evaluating its response to the requirements of development and modernization of fish production projects in terms of transferring individual work functions to external structures.
Through the methods dealt with such research and its achievement of various purposes, mainly represented in measurement of cost elements, in financial accounts of fish processing company's data when outsourcing is used according to accounting rules. According to the results obtained, the information obtained allows for a more accurate calculation of the effectiveness of the application of outsourcing services that comply with the standards of the Iraqi Financial Supervisory Board. From what has been obtained, a broad and general method can be developed that generally satisfies organizations.