توظيف مدخل الكلفة على أساس الأنشطة الموجهة بالوقت (TD-ABC) في تحسين قيمة المنتج – دراسة مقارنة بين مدخل ABC ومدخل TD-ABC بالتطبيق في معمل الصادق لخياطة الدشداشة في النجف الأشرف

Employment Time-Driven Activities- Based Costing of Approach (TD-ABC) in improving product value Comparative study between ABC approach and TD-ABC approach Applied in Al-Sadiq Tailoring Factory in Najaf

   The importance of this study is that it deals with the introduction of costs based on TD-ABC time activities and its role in improving product value and adding competitive advantage to economic units. This modern technology has been used to improve product value through value chain analysis, Activities and then determine the standard times required to implement these events and thus to rationalize the costs of activities by loading the product at the standard times for activities that add value to it after the exclusion of waste and waste in time and exclude the times of activities that do not add value and not to load the cost of the product, The study showed that the research sample can improve the value of the classic dishdasha product by adding several improvements using either a lower cost leadership strategy or a differentiation strategy or both which will have an impact on adding a strong competitive advantage For the research sample, also to identify and develop the
strengths and identify and address weaknesses.
The objective of this study is to provide a theoretical presentation of cost-based operators based on ABC activities and costs on the basis of TD-ABC time activities, their application in the research sample laboratory and their periodicity in improving the value of the product and enhancing the competitiveness of the research sample plant.
The researcher chose Al-Sadiq to sew the dachshasha in Najaf as a sample for the application of the entrance of ABC and the entrance of TD-ABC because it is a private sector labs. The researcher wishes to explain the effect of the two approach on the cost of his product for the advancement of the private sector because it is the cornerstone of society. The possibility of cooperation for the purpose of developing and managing the costs of their products.
The results of the study showed that there is a shortage in the input costs based on the ABC activities when approved in the lab. The sample of the research in measuring the cost of the product Dashdasha Classic Collar because of the loading Dashdasha total energy costs