مدى إمكانية تطبيق تكاليف تيار القيمة في الشركات الصناعية العراقية

Abstract EN

The intense competition in the business world has pushed companies to search for ways and methods that help them compete, continue and preserve their market share.

The value flow cost method is one of the methods that helps in the more accurate allocation of costs than allocating them to value flows instead of allocating them directly to products, services, or sections.

It helps to identify the value-hosting activities for the purpose of enhancing them and excluding non-value-adding activities and reducing waste, thus increasing the company's ability to take various decisions, including the pricing decision, thus increasing the value provided to the customer and the resulting increase in the competitiveness of the company and the preservation and continuation of its market share.