قياس تكلفة الإنتاج على أساس الأنشطة الموجهة بالوقت Tdabc و دوره في تقويم الأداء : دراسة تطبيقية في الشركة العامة للمنتوجات الغذائية-قطاع البان ابي غريب مصنع الرافدين

الملخص EN

The time-driven activity-based costing (TDABC) has recently emerged to overcome the shortcomings of traditional cost-effective techniques and provide more accurate and objective information.

It contributes to providing a sound methodology for measuring the cost of economic unit products, which helps management to perform its basic functions in control and Planning and decision-making and thus the possibility of evaluating the performance of economic unit activities.

However, the economic units in the Iraqi environment are still applying traditional systems and techniques.

Therefore, the problem of research is reflected in the lack of most of the economic units (productivity) in the Iraqi environment to apply and use modern accounting systems and techniques to measure the cost of their products and evaluate their performance.

So the researcher sought to apply the cost technique TDABC in the plant Rafidain, one of the factories of Abu Ghraib and subsidiary of the General Company for Food Products to measure the cost of its products, and to know the extent to which the benefit of the results and information of this technique in evaluating the performance of the Rafidain plant.

It was concluded that the application of TDABC technique reduced the cost of the Rafidain plant products by identifying unused energy and reallocating the cost of indirect resources in a fair manner, thus providing valuable information that serves to evaluate the performance of the economic unit activities.

Key words / Activities Based- Cost (ABC), Time-Driven Activity-Based Costing (TDABC), Performance Evaluation.