الموازنة على أساس النشاط الموجّه بالوقت والانتاج الأنظف وانعكاسهما في تحقيق الميزة التنافسية

Rp- Time Driven Activity Based Budgeting and Cleaner Production and their reflection on achieving Competitive Advantage.pdf

The research aims to study and analyze the philosophy behind Time Driven Activity Based Budgeting technique, study and analyze the philosophy of cleaner production technique and the areas of integration between them, as well as study and analyze the complementary relationship of the above two techniques and their reflection in achieving competitive advantage with its economic, environmental and social benefits, through application In one of the economic units of the Iraqi Ministry of Industry, represented by the Kufa Cement Factory, a sample for research.
After studying the reality of the Kufa cement Factory and applying the integration between two techniques Time Driven Activity Based Budgeting (TDABB) and Cleaner Production (CP), based on data year 2021 obtained through field visits and personal interviews with officials and workers in the Factory and others, In addition to analyzing and discussing the cost data extracted from the factory records (research sample). And the research reached several conclusions, the most important of which is that the adoption of traditional systems, whether accounting or productivity, does not provide the opportunity for economic units to benefit from errors and defects occurring in the production process, because these systems were designed mainly under conditions that differ from those in the contemporary business environment. Integration between two techniques Time Driven Activity Based Budgeting and Cleaner Production would help in analyzing the status of the economic unit from inside and outside by providing relevance information about the performance of activities by following up on the work of production departments and classifying activities into adding value or not adding value as well as focusing on culture and practices Clean manufacturing and efficient use of resources and their impact on achieving sustainable competitive advantage To be in parallel with enhancing the value of the product that benefits the economic unit (research sample) in particular and society in general