Usage of Concurrent Engineering and Time Driven Process Based Costing Techniques as an Integrated Framework to Improve Value of Product

-An Apply Research in Kufa Cement Factory-

Presented to

 The Council of the College of Administration and

 Economics – Karbala University as Partial Fulfillment of Requirements for MSc. in Accounting

By

Zahraa Abdul-Hamza Ali

Supervised by

Professor

Dr. Salah Mahdi Jawad Al-Kawaz

Abstract

The research aims to study  Importance of using the techniques of Concurrent Engineering ( CE) and time driven process based costing in an integration framework contributed in the important of the product in quality and cost , in addition  trying to apply it of the factory of the southern public company represented  by Kufa cement factory ( sample of research). To achieve the goal the researcher used the questionnaire to know the opinion of the customer about their needs, which should be, fulfill in the cement product. Regarding Time Driven Process Based Costing (TD-PBC), it relied on applying it in the factory on data acquired by the researcher due to visiting in the field and viewing the cost logs of the sample factory.

The researcher conducted conclusions, one of the important conclusion, the factory is far from the concept, means to apply the concurrent engineering and time driven process based costing to improve the quality, and reduction cost of the product value, which the researcher suggested finding integrated relation between the two techniques. The most substantial recommendation is to take care of the techniques that suit the current environment to achieve an improved quality of product and reducing its cost.