التكلفة على أساس النشاط المرتكز على الأداء (PFABC)‎ و دوره في قياس تكاليف المنتجات

Abstract EN

This research aims to provide a theoretical presentation of the Activity Based Costing System (ABC) and The Time Driven Activity Based Costing System (TDABC) and the Performance Focused Activity Based Costing System (PFABC).

The research also aimed to explain the role of the Performance Focused Activity Based Costing System (PFABC) in measuring the products costs.

This research derives its importance as it dealt with one of the most important cost measurement systems related to tackling the problem of allocating indirect costs which was and still being allocated causing a problem in calculating the cost of the product.

The research shows the benefits and advantages that economic units will gain from using The Performance Focused Activity Based Costing System (PFABC).

The research reached a set of conclusions, the most important of which is that the (PFABC) system has benefited from the advantages of the (ABC) and (TDABC) systems and addressed their shortcomings in allocating indirect costs to the final cost target (product).

Which made the process of allocating indirect costs to the final cost goal (products) according to this system are objective and thus measuring the cost of one unit of the product more objectively than is positively reflected on the process of making strategic and operational decisions.

In light of the conclusions, the researcher recommends urging economic units T operates in the Iraqi environment on the application (PFABC) system for this system features help economic units to improve competitiveness and to stay in the market for a longer period.