considered production cycle as the heart of manufacturing firms and has special
relationship with all internal sections (units) in which other units have duty to satisfy hardware and software
needs of production cycle, in order to optimum application. In doing so they tried to assess the effect of internal
factors on optimum application of Production cycle. The study recommended to improve the relation between
internal units and production cycle, and it is necessary for the firms to update their Accounting Information
Systems based on new technologies.