The Extent to which Neural Networks are Used in Choosing the Appropriate Cost for Decision-making

Abstract

Objective study to use neural networks to verify the effectiveness of operational decision-making based on appropriate cost information. So the procedures: Validating the research hypotheses through the applied study in the National Chemical Industries Company in Iraq, which proved that the appropriate costs for the unit of the product in it do not support the operational decision-making in the National Chemical Industries Company in Iraq. And the results are the study found, through training the artificial neural network, to reject the statistical hypothesis and accept the alternative hypothesis, which states that the appropriate costs for the unit of the product support operational decision-making based on the use of the artificial neural network in the National Company for Chemical Industries in Iraq.