استعمال تقنية الكلفة على أساس العمليات الموجهة بالوقت في تخفيض التكاليف : بحث تطبيقي في الشركة العامة لإسمنت الجنوبية-معمل إسمنت الكوفة

الملخص EN

Time Driven Process-based cost technique is one of the most important strategic cost management techniques through which the economic unit can reduce the cost of the product by allocating the cost resources to the cost objectives of the product operations performed by the operation.

Thus, the current research aims at studying the two techniques above by applying in one of the laboratories of the General Company for Southern Cement, the Kufa Cement Factory in Najaf.

To achieve this goal, the two researchers adopted time driven process-based cost (TD-PBC) on data obtained from the reality of the field and cost records.

The research reached several conclusions, the most important of which is that the Kufa Cement Factory suffers from the non-application of cost reduction techniques and in turn meets the customer's requirements.

The techniques that the economic unit can achieve this goal are Time Driven Process-Based Cost (TDPBC).