Abstract
The paper tackles the special documentary group which concerns the material element,considering it as one of the major components for the cost system, expressing it’simportance, goals and the required terms which have to be available in it, expressing byanalysis, the documentary sessions of which the group consists of. The paper takes intoconsideration the documentary group as well which concerns the material element, taking the children wear factory in Mosul as a research sample, in order to evaluating it andrecognize the scope of it’s efficiency and affectivity, illustrating the most significantdocumentary sessions of which it consists of as well as the documents movement, inaddition to expressing the charts and schemes of the documents flow in order to study andanalyse these documentary sessions. The paper reached many findings in addition to thecontribution of presenting a group of proposals which will tackle the deficiencies andincreasing the affectivity.
