مدخل التكاليف على أساس الأنشطة الموجه بالوقت TD-ABC و دوره في قرارات التسعير

الملخص EN

The study aims to provide a theoretical presentation of the two cost approaches; activities based costing ABC and the time driven activities based costing TD-ABC, In addition, provide a theoretical presentation of the pricing decisions under the two approaches.

the study then aimed to measure the cost of the product under the two approaches and show their role in pricing decisions.

this study derives its importance from the fact that it deals with one of the most important cost approaches concern with the treatment of indirect costs, which their allocating has been and continues to be a problem in the calculation of products cost, as this study shows the benefits to be gained by economic units in general and industrial in particular through the use of td-ABC, where the researcher used this approach to help the economic unit in question to determine the cost of its products with greater accuracy and fairly, then it indicate the impact of this cost in the pricing decision.

the factory of men's wear in Najaf was chosen by the researcher to implement the TD-ABC because it is one of the oldest industries and provide the necessary data as the factory attempts to use the ABC approach, and the readiness of the officials in the factory to cooperate and provide the necessary information for research in an effort to develop the cost system in the factory.

the results of the study showed that there is a shortage in the activities based costing ABC in the factory when used in calculating the competitive price of men's suit because the unused energy costs that included in suit cost and then the price access is not accurate and therefore the inability of the factory to compete with the imported product.

The research also shows that the TD-ABC approach is more suitable for the modern industrial environment, which carries the energy costs for the products and excludes the unutilized costs, and thus helps in the process of pricing products in a competitive way that helps the economic units to maintain its existing customers and attract new customers.

The study recommended the adoption of the time driven activities based costing TD-ABC by the factory management in terms of pricing decisions on men's suit based on the results reached in the research, and the researcher also recommended to price the other 16 products produced by the factory in the same way where this approach has a significant impact in reducing costs and therefore reflected on product pricing.