دور التكامل بين تقنيتي نشر وظيفة الجودة والكلفة على أساس النشاط الموجه بالوقت في إدارة الكلفة: بحث تطبيقي في معمل الألبسة الرجالية في النجف الأشرف

الملخص EN

The current research aims to present a cognitive discussion of some modern techniques for cost management represented by the techniques of spreading the quality and cost function on the basis of time-oriented activity, and to show the role played by the integration of these two techniques in cost management, by reducing the cost of the product, improving its quality, and reducing response time, and enhancing the competitive advantage, and to achieve this goal, the general company for textile industries in Hilla and through one of its laboratories represented by the men’s clothing factory in Najaf, was chosen as a sample for research to study the case of applying the techniques presented by this research, as it was relied on the questionnaire to apply the job posting technique quality, while the researcher relied on field visits and cohabitation by the researcher to the research sample laboratory, interviewing officials and employees and some sales agents specialized in selling men’s suits, as well as accounting records, cost reports, and time cards for the laboratory, to apply the costing technique based on time-oriented activity .

the two researchers reached several conclusions, the most important of which confirms that the men’s clothing factory in Najaf, as the research sample, suffers from the lack of features for the application of modern techniques concerned with cost management, the most important of which are the two techniques, which by their integration can achieve the goal of cost management efficiently and effectively for the economic unit of the research sample.