Assistant Professor Dr. Rizgar Abdullah Jaf
College of Administration and Economy, Salahaddin University, Erbil, Iraq
Email: [email protected]

Assistant Professor Dr. Hasan Mahmoud AL-Shatnawi
Department of Accounting, Irbid National University, Irbid, Jordan
Email: [email protected]

Farhad Rafaat Ali Al-Kake
Department of Accounting, Lebanese French Universit, Erbil, Iraq
Email: [email protected]
DOI: 10.23918/ICABEP2019p46
(Full Paper)

Presently, it is believed that the strategic analysis of Operating Income indicators of firms. For this reason, nowadays, this particular aspect is a major concern in managerial accounting. This due to the many competitive firms which appeared in the regional and global markets and to the rapid changes in all fields of life. The purpose of this study is to examine the potential impact of strategic analysis for operating income on performance evaluation. The study includes two main variables: strategic analysis and operating income using one of the total strategic analysis tools, the” resources analysis method” to analyze the change in operating income in the years considered and comparing them taking into account three components: growth, price recovery and productivity. This strategy describes how an Organization matches its own capabilities with opportunities in the environment in order, to accomplish its overall objectives. In this way, the organization will be able to respond to different challenges by adopting one or more strategies such as differentiating its product or achieving Cost Leadership. Keyword: strategic analysis, operating income, growth, and price recover productivity.

International Conference on Accounting, Business, Economics and Politics

ISBN: 978-9922-9036-3-7