استخدام تقنيّة التكاليف على أساس الأنشطة الموجه بالوقت (TD-ABC) ودورها في إدارة التكلفة : بحث تطبيقي على معمل شيرين للمياه المعدنيّة في محافظة دهوك

Abstract

The research dealt with the application of time-driven activity-based costing (TD-ABC) technology and its role in cost management - an applied research on the Shirin mineral water plant in Dohuk, it was based on the plant's data for the year (2021) obtained through interviews and field visits to the plant as a sample search.
The research aims to identify the possibility of applying costing technology based on time-driven activity (TD-ABC) as one of the most important modern techniques for cost accounting and management for cost management, which seeks to enhance quantitative and financial information, and the possibility of using this information to rationalize costs, improve productivity and make administrative decisions rational.
The research reached a number of conclusions, the most important of which is that the costing technology based on time-driven activity (TD-ABC) has proven an excellent efficiency of the cost management process, and it is a good alternative to traditional costing techniques and systems.
The research recommended paying attention to the development of the costing system used in economic units in general and the Shirin Mineral Water Factory in particular, while emphasizing the importance of applying modern technologies in the field of cost and administrative accounting. aspects of cost management.