The Role of Integration Between Tow Technique Green Target Costing and Time-Driven Process Based Costing in Achieving Competitive Advantage

Presented to

The Council of the College of Administration and Economics– Karbala University It is part of the Requirements for the Degree of Master of science in accounting

From the student

Rafal Jebur Fakhri Al-mamoori

Supervised by

Dr. Hussam Muhammad Ali Al-Owaid

Abstract

The research aims to demonstrate the role achieved by the integration between Techniques Green Target Costing And Time-Driven Process Based Costing, in order to reduce costs and preserve the environment from pollutants that harm the environment and human health, as the application of Time-Driven Process Based Costing works to provide information An integrated system that helps in allocating the cost on the basis of what resources are expected to be consumed or exploited from the Process related to the product, by specifying the times that are related to the product. As for the application of green target cost, it provides a solution in producing an environmentally friendly product and a price within the customer’s expectations by using one of its tools, which is Teardown Analysis, and to achieve this goal, the plastic bags factory was chosen as a sample for the research to apply the techniques. The researcher followed the deductive approach by using local, Arab and foreign sources as well as periodicals as well as the World Wide Web, as well as the inductive approach in obtaining the required information through access to accounting records and statements, field visits to the factory and interviews with officials, as well as conducting interviews with a number of agents selling the bag product. Woven in the local market. The researcher reached a number of conclusions and recommendations, the most important of which is that the laboratory suffers from following traditional systems in calculating costs, as there are no features for applying recent technologies, especially technologies that deal with time management as well as preserving the environment. The most important recommendations are developing human resource expertise (employees) by enrolling employees in specialized courses in production and quality control to maintain product quality and obtain a product that conforms to environmental standards and to help them gain practical experience in this field and encourage them to apply recent technologies

The Role of Integration Between Tow Technique Green Target Costing and Time-Driven Process Based Costing in Achieving Competitive Advantage

Presented to

The Council of the College of Administration and Economics– Karbala University It is part of the Requirements for the Degree of Master of science in accounting

From the student

Rafal Jebur Fakhri Al-mamoori

Supervised by

Dr. Hussam Muhammad Ali Al-Owaid

Abstract

The research aims to demonstrate the role achieved by the integration between Techniques Green Target Costing And Time-Driven Process Based Costing, in order to reduce costs and preserve the environment from pollutants that harm the environment and human health, as the application of Time-Driven Process Based Costing works to provide information An integrated system that helps in allocating the cost on the basis of what resources are expected to be consumed or exploited from the Process related to the product, by specifying the times that are related to the product. As for the application of green target cost, it provides a solution in producing an environmentally friendly product and a price within the customer’s expectations by using one of its tools, which is Teardown Analysis, and to achieve this goal, the plastic bags factory was chosen as a sample for the research to apply the techniques. The researcher followed the deductive approach by using local, Arab and foreign sources as well as periodicals as well as the World Wide Web, as well as the inductive approach in obtaining the required information through access to accounting records and statements, field visits to the factory and interviews with officials, as well as conducting interviews with a number of agents selling the bag product. Woven in the local market. The researcher reached a number of conclusions and recommendations, the most important of which is that the laboratory suffers from following traditional systems in calculating costs, as there are no features for applying recent technologies, especially technologies that deal with time management as well as preserving the environment. The most important recommendations are developing human resource expertise (employees) by enrolling employees in specialized courses in production and quality control to maintain product quality and obtain a product that conforms to environmental standards and to help them gain practical experience in this field and encourage them to apply recent technologies