توظيف موازنة دورة حياة المنتج الموجهة بالوقت والهندسة العكسية لدعم تقنية التكلفة المستهدفة لتحقيق ميزة تنافسية

Employing time-oriented product life cycle budgeting and reverse engineering to support target costing technology to achieve competitive advantage

Abstract
The current study aimed to present a cognitive discussion of one of the modern strategic techniques in the field of cost and management accounting, represented by the time-oriented product life cycle budgeting technique, and to explain the role it plays in terms of achieving a competitive advantage, especially if time is used as a cost vector in its application by reducing the cost. product, and reducing time and response in terms of producing the product and delivering it to the customer, as well as helping management in making various decisions by measuring the cost more accurately than traditional methods. Therefore, this research aims to demonstrate the impact of this technology in achieving a competitive advantage centered on reducing Cost and time, especially if time-oriented product life cycle budgeting and reverse engineering are employed to support target costing technology. To achieve this goal, when applying the above technique and what supports it, such as time-oriented product life cycle balancing and reverse engineering, the researcher relied on data obtained through field experience, personal interviews with officials and workers in the laboratory, the research sample, and others, as well as data extracted from laboratory records. The research sample .
The researcher has reached several conclusions, the most important of which confirms that there is no clear impact of the activity of the research and development department in the factory. The sample of the study is for the men’s clothing factory in Najaf to follow up on the changes and developments taking place in the contemporary business environment, in which the factory becomes the research sample directed by the customer. In addition, the use of Modern techniques in the field of cost and management accounting would contribute to keeping pace with progress, development and growth in the country’s industrial, commercial and economic reality, as these techniques provide appropriate information about costs as well as their benefit in reducing deficiencies and working to address them.