| Autor: |
Al-Kawaz Salah Mahdi Jawad, Al-Daami Ahmed Naser Abbas, Abbas Ali Abdulhassan |
| Jazyk: |
angličtina |
| Rok vydání: |
2023 |
| Předmět: |
|
| Zdroj: |
Foundations of Management, Vol 15, Iss 1, Pp 187-208 (2023) |
| Druh dokumentu: |
article |
| ISSN: |
2300-5661 |
| DOI: |
10.2478/fman-2023-0014 |
| Popis: |
Traditional cost systems are no longer able to provide the appropriate information in line with the developments and changes of the contemporary and competitive business environments. However, with a vibrant change in the functioning of businesses today, such cost system features have also been replaced to meet the dynamic business environments. If these two techniques are applied in coalition, it is possible for the economic units to manage their time and costs easily, which acts as a competitive advantage for those units. The current research study aims at studying the complementary relationships of these two techniques by applying them in one of the laboratories of General Company for Textile Industries in Hilla, which represents the men’s clothing factory in Najaf. Based on the analytical results, the researchers arrived at several conclusions, while the most important conclusion was the identification of the absence of features to apply the target costing and time-driven activity-based budgeting techniques. The most important recommendation made to the men’s clothing factory in Najaf is the need to pay adequate attention for the application of two techniques to achieve their goals. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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