إستعمال تقنيتي الهندسة المتزامنة والكلفة على أساس العمليات الموجهة بالوقت كإطار متكامل في تحسين قيمة المنتج

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

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.