دور تقنية الموازنة على اساس النشاط الموجه بالوقت TDABB)‎)‎ في ادارة الوقت و الكلفة كأسبقيات تنافسية : دراسة تطبيقية في معمل الالبسة الرجالية في النجف

الملخص EN

Time driven activity based budgeting technique is among the most important modern strategic techniques in the field of cost and management accounting.

By applying it, economic units can achieve the goal of time and cost management by reducing them and thus enhancing their competitive advantage.

From this standpoint, the current research aims to study the above technique by applying it in the men's clothing factory in Najaf.

To achieve this goal, the two researchers have relied on the descriptive analytical approach based on the actual data of the factory For the year 2018 and field coexistence in order to accomplish the applied aspect of the research.

The research reached a set of conclusions, the most important of which is that the men's clothing factory in Najaf, as a sample for the research, suffers from the lack of features for the application of Time driven activity based budgeting technique, which by applying it the goal of time and cost management can be achieved by reducing them and as a result enhancing the competitive advantage of the factory research sample, therefore the most important thing The research came with recommendations that confirm that adequate attention is given to the application of the above technique for its role in achieving this goal.