The research aims to highlight the role of applying the costing system on the basis of time-directed activities (TDABC) in determining unutilized energy and how to use it and reducing indirect industrial costs in Samawah Cement Factory during the fiscal years (2017-2018), through the use of special time equations. System and comparison with the costs actually incurred with the costs to be spent .
The most important finding of the research is that the application of the (TD-ABC) system helps to identify the untapped energy and its exploitation in the production departments of the Samawah Cement Factory in a way that achieves lower costs, which is reflected in achieving profits as a result of lower costs, as well as the (TD-ABC) system helps to achieve organizing costs on activities in a way that helps regulatory authorities to prevent waste and investing those costs in other projects.
The most important recommendations are the necessity of Iraqi industrial companies ’interest in applying fair systems in allocating costs to activities in a manner that reduces costs and reduces waste of resources, as well as the need for Iraqi industrial companies to adopt systems that regulate the distribution of costs to activities in order to achieve accuracy in determining the cost of one unit. This is provided by (TDABC. ) As one of the modern techniques of management accounting.
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