A lecturer from Collage of Administration and Economics /Kerbala University has published a scientific study for Warith Scientific Journal-Iraq
Dr. Salah Mahdi Jawad

This research aims to provide the economic unit, the research sample, as well as specialists in the field of cost and management accounting, with in-depth and specialized knowledge about the importance and necessity of integration between of time- Driven activity based costing and manufacturing cycle effectiveness approaches, This integration has a significant impact on reducing costs. The men’s clothing factory in Najaf was chosen as a sample for the research, due to the role that the company plays in producing products that directly affect the needs of the citizen. One of the most important conclusions reached by the researcher is to show from the results The application of the TDABC entrance showed that the total cost of the men’s suit product became (72,825.15) dinars, while its cost according to the reality of the cost system applied in the laboratory sample of the research is by (127290.9) dinars, and this means a reduction in cost of (54465.75) dinars. From the application of the MCE entrance, the ratio of the value-adding time to the total manufacturing cycle time is 45%, and this percentage is weak, which indicates that less than half of the working time is a waste and loss borne by the factory. As a result, it was found from the application of practical proposals for increasing the efficiency of the manufacturing cycle by reducing The time that does not add value has a reduction in the time gap that adds value to the time that does not add value. As a result, the lab achieved a result of 79.05% resulting from the application of MCE, and this naturally has a role in eliminating the costs of time that does not add value. For the integration between the two entrances TDABC and MCE in managing time and cost, the role of integration between these two entrances in reducing costs will be presented in this research, provided that this presentation should be preceded by addressing cost reduction in terms of concept, importance, and other relevant paragraphs. lameness.Keywords: Time driven activity based costing, manufacturing cycle efficiency, cost reduction