أثر تطبيق تقنية التكلفة على أساس المواصفات لتخفيض التكاليف في الوحدات الاقتصادية العراقية

الملخص EN

Most of the Iraqi economic units suffer from the high costs of their products and theylack the application of modern methods of measuring and determining the cost and theirlack of use of contemporary cost technologies that would reduce the costs of products andimprove the competitive position of the economic units.

Reducing costs is one of the most important strategies adopted by economic units toachieve competitive advantage and needs an integrated cost management framework toreduce this.

Hence, the process of relying on traditional systems for measuring costsshould be reconsidered.

Therefore, the current study aimed to explain the role of costtechnology on the basis of specifications in reducing the cost of production, and to achievethis goal was applied in one of the factories of the Leather Industries Company in the fieldof coexistence method, conducting personal interviews and analyzing data.

The researchconcluded with a set of conclusions, the most important of which is that the applicationof production technology on the basis of specifications contributes to reducing the cost ofproduction in the economic unit, and the most important recommendations were to adoptthe economic unit production technology on the basis of specifications in order to reducethe cost of its products and provide them at prices that meet the desires of customers.