the role time- Driven activity based costing approach in reducing costs

Abstract

The aim of this research is that the continuous economic progress that has occurred in the industrial sectors at the present time, cost accounting has highlighted several approaches to developing industrial production and reducing its costs. process and rely on the equations of time that limit the number of activities, and that the application of this entrance steps are required not only two parameters, namely the unit cost of time for a different energy resources calculated on the basis of the operation, performance and time of the activities of each group of resource groups. Among the most important conclusions that have been reached is the need to develop the reality of the cost system applied in the men’s clothing factory in Najaf in particular and the economic units in general through the application of the TDABC approach, which has been elaborated in concept and application in this research for its focus on activities and events directed to the time necessary to perform those activities and events in a manner that ensures Uploading the assignments of resource groups to the final product fairly and credibly. On this basis, in this research, all aspects related to this approach will be addressed in terms of its concept, importance, steps of its application, and others.