Application of four-stage activity-based costing technique for costs management in the Iraqi business environment / an applied study in a men’s clothing factory in Najaf

Presented to

The Council of the College of Administration and

Economics – Karbala University as Partial Fulfillment of Requirements for the Degree of Master of science in Accounting

By

Ahmed Hassan Ali Mugid Al-Mamouri

Supervised by

Prof. Dr. Salah Mahdi Jawad Al-Kawaz

The cost technique on the basis of the four-Stage Time-Driven activity Based Costing one of the most important modern strategic techniques in the field of cost and administrative accounting that by its application the economic units can achieve the goals of cost management by reducing them, taking appropriate decisions, the ability to compete by achieving customer satisfaction and current and future desires and high production quality   Thus, the current research aims to prepare a sound methodology concerned with determining the cost of the product by applying technique in business organizations that helps it to provide information that will be reflected in the management of costs related to its products. To achieve this goal, the researcher relied upon the application of technique on data obtained by field researcher as well as laboratory records The research reached a number of conclusions, the most important of which is that the men’s clothing factory in Najaf suffers from a lack of features to implement the technique, and that in all that this laboratory faces, most notably the increase in the intensity of competition and as a result, the application of this technique will help in achieving several goals, most notably Cost management, whether by reducing it or making appropriate decisions or the ability to compete, in addition to the implementation of the technique leads to providing comprehensive and integrated information about the resources and their allocation that contribute to increasing the effectiveness of the application of this technique, therefore the most important recommendations of the research came from recommendations Emphasizes that adequate attention be paid to the application of the aforementioned technique for its role in achieving these goals.