التكاليف على أساس المواصفات الموجه بالوقت المحدد و أثرها في تعظيم ربحية الوحدة الاقتصادية : دراسة حالة في معمل إسمنت النجف الأشرف

الملخص EN

The study aimed to identify the time-driven specified attribute based cost and its impact to maximize the profitability of the cement plant Najaf through studying and analyzing product characteristics and specifications and linking them to operational cost determinants that add value and working to improve or exclude activities that do not add value.

the results of the study showed that the system (time-driven specified attribute based cost) is based on a policy of reducing operational costs and eliminating sources of waste and loss in the flow of operational operations.

the study recommended that time-driven specified attribute based cost is based on determining the cost that adds value and linking it to product specifications and excluding the cost that does not add value, in order to maximize the profitability of the product and reduce the production cost that the product goes through in the Najaf cement factory compared to competitors through quality and competitive advantage.