دور التكامل بين تقنيتي التكلفة المستهدفة الخضراء والتكلفة على اساس العمليات الموجهة بالوقت في تحقيق ميزة تنافسية

Rp-The Role of Integration Between Tow Technique Green Target Costing and Time-Driven Process Based Costing in Achieving Competitive Advantage.pdf

Abstract
The research aims to demonstrate the role achieved by the integration
between Techniques Green Target Costing And Time-Driven Process Based Costing,
in order to reduce costs and preserve the environment from pollutants that harm
the environment and human health, as the application of Time-Driven Process
Based Costing works to provide information An integrated system that helps in
allocating the cost on the basis of what resources are expected to be consumed or
exploited from the Process related to the product, by specifying the times that are
related to the product. As for the application of green target cost, it provides a
solution in producing an environmentally friendly product and a price within the
customer’s expectations by using one of its tools, which is Teardown Analysis, and
to achieve this goal, the plastic bags factory was chosen as a sample for the
research to apply the techniques. The researcher followed the deductive approach
by using local, Arab and foreign sources as well as periodicals as well as the World
Wide Web, as well as the inductive approach in obtaining the required information
through access to accounting records and statements, field visits to the factory and
interviews with officials, as well as conducting interviews with a number of agents
selling the bag product. Woven in the local market. The researcher reached a
number of conclusions and recommendations, the most important of which is that
the laboratory suffers from following traditional systems in calculating costs, as
there are no features for applying recent technologies, especially technologies that
deal with time management as well as preserving the environment. The most
important recommendations are developing human resource expertise
(employees) by enrolling employees in specialized courses in production and
quality control to maintain product quality and obtain a product that conforms to
environmental standards and to help them gain practical experience in this field
and encourage them to apply recent technologies.