A lecturer from Collage of Administration and Economics /Kerbala University has published a scientific study for International Journal of Psychosocial Rehabilitation, Vol.24, Issue 01, 2020 ISSN: 1475-7192
Dr. Salah Mahdi Jawad says that the aim aims to prepare a sound methodology concerned with determining the cost of the product by applying the (4TD-ABC) technique in business organizations, which helps them in providing information that will be reflected in the management of costs related to their products. To achieve this goal, the researcher relied upon the application of (4TD-ABC) technique on data obtained by field researcher as well as laboratory records. The results show that the men’s clothing factory in Najaf suffers from a lack of features to implement (4TD-ABC) technique, despite all the challenges this laboratory faces, most notably the increase in the intensity of competition.