دور تقنية  TD-ABC في تحسين اداء الشركات الصناعية في محافظة السليمانية: استطلاع لآراء عينة من العاملين في مجموعة من الشركات الصناعية في محافظة السليمانية

Shilan  Arif Ahmad; Ghazi  Abdul Aziz Sulaiman

doi:10.25098/6.2.20

Authors

Shilan Arif Ahmad Accounting Department, College of Administration and Economics, University of Sulaimani, Sulaimaniya, Iraq
Ghazi Abdul Aziz Sulaiman Accounting Department, Al-Qalam University College, Kirkuk, Iraq

DOI:

https://doi.org/10.25098/6.2.20

Keywords:

modern cost management techniques, Technique time- driven activity-based costing (TDABC), performance improvement

Abstract

The rapid changes that occurred in the contemporary business environment are mainly due to the rapid technological changes in all fields and the change in consumer tastes, which transformed the work environment of companies from a low competition environment to a highly competitive environment. Therefore, the research aims at the impact of the cost technology based on Technique time- driven activities (TDABC) in improving the performance of industrial companies in the Sulaymaniyah Governorate, as it contributes to reducing costs and improving the quality of products, and this technology is compatible with the modern environment that helps the company to enhance its competitive position, and the research problem was represented in the following question; To what extent does TD-ABC technology contribute to improving the performance of industrial companies by reducing the costs of their products and improving their competitive position?

The research dealt with a selected sample of a group of industrial companies in the province of Sulaymaniyah (two cement companies and two steel companies). A questionnaire was used to collect and process data using the SPSS statistical program to analyze it and get the results. The results of the statistical analysis showed the existence of a correlation between the application of cost technology on the basis of time-oriented activities and the improvement of the performance of industrial companies. The study also found that time is the main driver of cost, and that the adoption of the (TDBAC) provides information about improving performance, reducing product cost and increasing corporate profitability by identifying unused energy, and reallocating available resources, which contributes to improving the position of companies competitive. The application of the TDABC technique requires determining the time required to carry out activities, and determining the cost per unit of activity. The research recommended that industrial companies should adopt TDABC technology in order to reduce the costs of their products and improve the efficiency of their performance.

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