تدور التكامل بين تقنيتي نشر وظيفة الجودة والكلفة على اساس النشاط الموجّه بالوقت في ادارة الكلفة

The Role of The Integration Between Quality Function Deployment and Time-Driven Activity Based Costing Techniques in Cost Management

The current research aims to demonstrate the role played by the integration of the techniques of spreading the quality and cost function on the basis of time-oriented activity in cost management, by reducing the cost of the product, improving its quality, reducing the response time to customer requests, and enhancing the competitive advantage, and to achieve this goal, the public company was chosen For the textile industries in Hilla and through one of its laboratories represented by the men’s clothing factory in Najaf, a sample of the research for a case study of the application of the techniques presented by this research, as it was relied on the questionnaire to reach the customer’s requirements for the purpose of applying the technique of publishing the quality function, while it was relied on visits and coexistence Field by the researcher to the laboratory sample of the research, and interview with officials and employees and some sales agents specialized in selling men’s suits, as well as accounting records, cost reports, and time cards for the laboratory, to apply the costing technique based on time-oriented activity.
The researcher reached several conclusions, including that the men’s clothing factory in Najaf, as the research sample, suffers from the lack of features for the application of contemporary techniques concerned with cost management, the most important of which is the dissemination of the quality and cost function on the basis of time-oriented activity, which by their integration can achieve the goal of cost management The efficiency and effectiveness of the economic unit of the research sample, in addition to the fact that the use of modern technologies in the field of cost management would contribute to keeping pace with the development, progress and growth in the industrial, economic and commercial reality of the country, as these technologies provide appropriate and useful cost information that is determined by Glitches and work to fix them.