Applying strategic cost management techniques to support the effective manufacturing strategy and its impact on achieving sustainable competitive advantage: an applied study in the General Company for Electrical and Electronic Industries / Al-Waziriyah Br

Abstract

The research aims to apply strategic cost management techniques, which are cost-based on specifications and targeted cost, at the heater plant of the General Company for Electrical and Electronic Industries.  This is through an integrated approach between the two technologies above to enhance the strategy of effective industrialization and achieve sustainable competitive advantage. In order to achieve the above goal, when applying the above technicians, the researcher relied on the data obtained to study the accounting records and statements used in the different departments and divisions of the laboratory research sample, and through field experience and personal interviews with officials in the laboratory. The research reached a set of conclusions The most prominent of which is that the technologies (ABCII) and (TC) the ability if applied in the laboratory sample research to achieve the success of the application of the strategy of effective manufacturing, which contributes to achieving its dimensions through the ability of these two technologies to meet the requirements of manufacturing at the moment through the use of high skills and competencies in terms of product design in accordance with the requirements of the customer and in a way that achieves the optimal exploitation of available resources and in a way that reflects on the sustainability of competitive advantage.  From proposals and recommendations emphasizes the interest in the application of the two technologies mentioned in order to have a significant impact in achieving the desired goals of the company.