دور تقنية التكلفة على أساس المواصفات في تحقيق الميزة التنافسية لمواجهة أثار العولمة التطبيق في شركة الأصباغ الحديثة

الملخص EN

The technological advances that witnessed by industries, the opening up of markets and trade to the world's goods and products, the expansion of economic units and the development of information systems led to the search for modern technologies that provide more accurate, more convenient, flexible and cost-effective information.

At present, the managerial accounting function has developed as it is no longer a function limited to planning and control, but rather to work on administrative decisions to achieve the multiple objectives of different parties in the economic unit.

Cost-based technology reduces costs by optimizing the available energy while determining the optimal combination of the delivery levels of each product specification.

Therefore, the research addresses the problem of high manufacturing costs in the Iraqi industry, making them in a weak position to competitors.

Therefore, these units must use a strategy (cost reduction) while maintaining the quality required through the use of modern cost-effective techniques, including cost-based technology specifications.

The research aims to use modern technology of cost management techniques to create and strengthen the competitive advantage of economic unity to help them cope with globalization.

The research has been applied in the modern paint company.

The researchers reached a number of conclusions.

In achieving the required quality on the grounds that the quality is matching the product to the desired specifications of the consumer in the light of the price that satisfies him and reached a number of recommendations.