توظيف مدخل الكلفة على اساس الانشطة الموجهة بالوقت TD-ABC في تحسين قيمة المنتج دراسة مقارنة بين مدخل ABC ومدخل TD-ABC بالتطبيق في معمل الصادق لخياطة الدشداشة في النجف الاشرف

Abstract

AbstractThe importance of this study is that it deals with the introduction of costs based on TD-ABC time activities and its role in improving the value of the product and adding a competitive advantage to the economic units. This modern technology used to improve the value of the product through value chain analysis. Define the standard times required to implement these events and thus streamline the costs of activities by loading the product at standard times for activities that add value to it after excluding waste and waste in time and excluding the times of activities that do not add value and do not load the cost of the product. The study also showed that the research sample can improve the value of the product through several improvements, using either a lower cost leadership strategy or a differentiation strategy or both, which will have an impact on adding a strong competitive advantage to the laboratory The research sample and identify and strengthen the strengths and identify weaknesses and make proposals to address them and so the research methodology will be as follows