The research aims to explain and clarify the nature, importance and nature of the factors that have a direct impact on the material requirements planning system and affect production capacity planning and the relationship of the two to each other in Iraqi industries. The most important findings of the research are that it is possible to develop a model that includes the most important factors affecting the production capacity system and the materials requirements planning system, which would raise the efficiency and effectiveness of the production system in Iraqi industries.
Keywords: Auditing and Finance Research, European Journal of Accounting
