تخفيض التكلفة وتحقيق التنمية الصناعية المستدامة باستعمال تقنية التصنيع بالحاسوب: دراسة حالة في معمل الغزل والنسيج في محافظة الديوانية

Abstract EN

The study aims to identify the reality of computer manufacturing technology and the extent of its application in production cost activities.

The results of the study showed that (computer manufacturing technology - sustainable industrial development in production cost activities) is based on the policy of cost reduction and the elimination of sources of waste and loss in the flow of production processes.

The study recommended on the textile factory in Al-Diwaniyah Governorate that it is necessary to apply (computer manufacturing technology - sustainable economic development) instead of using traditional systems and theories in cost accounting that are based on production costs.

- To reduce production cost - and achieve sustainable industrial development) negatively affects the profit margin achieved in production operations.