{"id":6370,"date":"2022-11-16T12:43:09","date_gmt":"2022-11-16T09:43:09","guid":{"rendered":"https:\/\/uokerbala.edu.iq\/en\/?p=6370"},"modified":"2022-11-16T12:43:09","modified_gmt":"2022-11-16T09:43:09","slug":"university-of-kerbala-discussing-an-m-a-thesis-on-application-of-target-and-specification-based-costing-techniques-to-support-effective-manufacturing-strategy","status":"publish","type":"post","link":"https:\/\/uokerbala.edu.iq\/en\/university-of-kerbala-discussing-an-m-a-thesis-on-application-of-target-and-specification-based-costing-techniques-to-support-effective-manufacturing-strategy\/","title":{"rendered":"University of Kerbala Discussing an M.A. Thesis on &#8221; Application of Target and Specification-based Costing Techniques to Support Effective Manufacturing Strategy&#8221;"},"content":{"rendered":"<p style=\"text-align: left\"><span style=\"font-size: 14pt\">Faculty of Management and Economics &#8211; University of Kerbala has discussed \u201capplication of target and specification-based costing techniques to support an effective manufacturing strategy and achieve sustainable competitive advantage.\u201d<\/span><br \/>\n<span style=\"font-size: 14pt\">The thesis, presented by Hussein Ali Hussein Ayesh, includes the application of specification-based costing and target costing techniques at heaters factory based on data obtained and studying the accounting records and statements used in different departments and divisions of the laboratory, the research sample for the year (2021), and through field coexistence and personal interviews with officials in the laboratory.<\/span><br \/>\n<span style=\"font-size: 14pt\">The thesis emphasizes the interest in applying the two mentioned techniques, due to its tangible impact on achieving the desired goals of the laboratory.<\/span><\/p>\n<p><a href=\"https:\/\/uokerbala.edu.iq\/en\/wp-content\/uploads\/sites\/7\/2022\/11\/\u0645\u0627\u0633\u062a\u0631-\u062d\u0633\u064a\u0646-\u0639\u0644\u064a-\u062d\u0633\u064a\u06461.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-medium wp-image-6372\" src=\"https:\/\/uokerbala.edu.iq\/en\/wp-content\/uploads\/sites\/7\/2022\/11\/\u0645\u0627\u0633\u062a\u0631-\u062d\u0633\u064a\u0646-\u0639\u0644\u064a-\u062d\u0633\u064a\u06461-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"https:\/\/uokerbala.edu.iq\/en\/wp-content\/uploads\/sites\/7\/2022\/11\/\u0645\u0627\u0633\u062a\u0631-\u062d\u0633\u064a\u0646-\u0639\u0644\u064a-\u062d\u0633\u064a\u06461-300x200.jpg 300w, https:\/\/uokerbala.edu.iq\/en\/wp-content\/uploads\/sites\/7\/2022\/11\/\u0645\u0627\u0633\u062a\u0631-\u062d\u0633\u064a\u0646-\u0639\u0644\u064a-\u062d\u0633\u064a\u06461-1024x682.jpg 1024w, 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Hussein Ayesh, includes the application of specification-based costing and target costing techniques at heaters factory based on data obtained and 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