دور إستراتيجية ريادة التكلفة باستعمال نظام محاسبة التكاليف على أساس الأنشطة (ABC)‎ في تخفيض التكاليف: (دراسة تطبيقية في شركة هيمن لصناعة الإسفنج)‎

Abstract EN

This research aims to know the role played by the cost leadership strategy using the activity-based costing system (ABC) in reducing costs for the economic unit, as one of the modern cost management systems.

The problem of the research is determining how to address the problem of the company in adopting the application of cost leadership strategy due to the company's negligence of its role in reducing the cost of products along with maintaining their quality to obtain customer satisfaction and high profit that enables them to continue in the industry in the short and long term, and this is only done by following cost systems based on accurate scientific foundations to obtain financial or non-financial information as (ABC) system.

To achieve the objectives of the research, the researcher relied on the applied approach by collecting real cost, financial and technical data for the sponge company (Hemn Group) located in Duhok province from its records of 2021A.D and the many personal interviews with the workers and officials of the research sample of the company.

Where it was concluded that the (ABC) system really contributed to the success of the cost leadership strategy, and it also led to a reduction in costs for the company.

This is through the results obtained as a result of applying this strategy to the economic unit subject of the research.

Among the most important of these results is that this reduction is through accurate allocation of indirect costs and by eliminating non-value-adding activities, and this enabled the company to rationing its costs, and thus the relationship between cost leadership strategy using the (ABC) system and cost reduction was highlighted.

This research presented several recommendations, the most important of which is the need to create a special department for cost accounts and seek to activate the process of communication and cooperation between universities and institutes, and between private sector companies to meet the needs of the labor market of qualified human cadres, and to spread cost awareness among workers in industrial companies by providing specialized scientific and professional courses from experts to implement the strategy of cost leadership using the (ABC) system in industrial companies in general, and the sponge company (Hemn Group) in particular, due to the differences shown by the results of the study between cost systems in favor of the (ABC) system.