Achieving a sustainable competitive advantage by employing the integration between TDABB & CP techniques/ applied study

Abstract

The research aims to study and analyze the Time Driven Activity Based Budgeting (TDABB) technique and the Cleaner Production (CP) technique and the areas of integration between them and their reflection in achieving sustainable competitive advantage through application in one of the economic units of the Iraqi Ministry of Industry represented by the Kufa Cement Factory as a sample for research.

     After studying the reality of the Kufa Cement Factory for the purpose of applying the integration between the two techniques Time Driven Activity Based Budgeting and Cleaner Production based on data and personal interviews with the workers in the factory, the research sample reached several conclusions, the most important of which are: The integration of the two techniques Time Driven Activity Based Budgeting and Cleaner Production presents A model of the reciprocal relationship between contemporary managerial accounting and productivity techniques by eliminating environmental problems as well as taking advantage of identifying idle energy as output from the time driven activity based budgeting to be inputs for cleaner production by investing it in a new production line to increase production, sales and profitability. The most important recommendations were: the pursuit of economic units to achieve integration between the two techniques Time Driven Activity Based Budgeting and Cleaner Production, because of the benefits they achieve that include cost reduction, product quality, limiting / reducing time, continuous improvement