دور تقنية التكلفة على أساس دورة حياة المنتج في تخفيض التكاليف

الملخص EN

The current research aims to present a cognitive discussion of one of the modern and strategic techniques in the field of cost and management accounting, which represents by the cost is based on the life cycle of the product and a statement of the role that it plays in terms cost reduction, especially when time is used as a cost rector in its application.

as well as assisting management in making various decisions by calculating the cost and more accurately than traditional methods.

to achieve this goal, the general company for electrical and electronic industries in Baghdad was chosen and through one of its factories represented by the air cooler engine production that located in Al-Waziriya.

a research sample when applying this technique the researchers relied on data and information obtained from factory, records as a sample for research, in addition to the visits and field coexistence of the researchers at the same factory that mentioned above as well as interviewing officials and workers with access to cost reports, accounting records and time cards that belong to the plant in order to apply the technology above.

the researchers reached several conclusions, perhaps the most important of them is what confirms that the air - cooler engine Production plant in Al-Waziriya, as a sample for research that suffers from the absence of any features for the application of modern strategic techniques that are concerned with reduce costs of the factory sample research as well as the lack of a clear role in the plant! the research sample for the activity of the research and development department, to follow the changes and developments witnessed by the contemporary business environment in which the plant becomes a customer oriented research sample in addition, the use of modern technologies in the field of cost and management accounting would contribute to keeping pace with progress development and growth in the industrial, commercial and economic reality of the country.

the fact that these techniques provide appropriate and useful cost information through which to identify the places of malfunction and work to bed destes treating them.