A lecturer from Collage of Administration and Economics /Kerbala University has published a scientific study for Employing continuous improvement technique using the target cost and kaizen cost methods in enhancing competitive advantage (applied study)
in Warith Scientific Journal/ IRAQ
Dr. Salah Mahdi Jawad Al-Kawaz

Abstract:
The Time Driven – Performance Based Costing technique is among the most important strategic cost management techniques in the modern era, through which economic units can perform their objectives by improving the value of the product, reducing its cost and providing products that meet the requirements and needs of the customer through their performance, low prices and high quality that enjoy out.
Accordingly, the most important objectives of the current research is to study the above technique by applying it in one of the factories of the General Company for Textile and Leather Industries, which is the ready-made clothes factory in Najaf. For the purpose of achieving this goal, the researchers, when applying the time- driven performance-based costing technique, relied on the data obtained in several ways, including field visits, personal interviews with workers and officials in the factory as well as sales agents, as well as data extracted from the accounting and cost records in the factory the research sample.
The researchers reached a number of conclusions, the most important of which is that a factory for ready-made clothes in Najaf, as the research sample, suffers due to the lack of application of the time- driven performance-based costing technique, which can achieve its goals by reducing cost and improving the value of the product, so the most important thing in this The research of recommendations emphasizes the focus of attention to the application of the above-mentioned technology for its role in achieving this goal.