The Use of Costing Technique on Based Attributes II to Improve The Use of Resources( Applied study)

Abstract

The current research aims to demonstrate the importance of applying the cost-based technology (ABCII) to improve the use of resources, in light of the intense competition that threatens the continuity of economic units and their dependence on traditional cost systems, as these techniques were applied in the Rubber and Tire Industries Company - (Al-Diwaniyah Tire Factory) As a subject of research, specifically on the frame product, size (1200-24), where the (ABCII) Attributes Based Costing II technique was applied to the research sample for the purposes of improving the use of resources. The research has reached a set of conclusions, the most important of which are: The use of environmental management accounting techniques provides appropriate information for the management of the economic unit, enabling it to make optimal use of the resources of the economic unit, to conserve energy and achieve customer satisfaction, and the use of cost technology based on specifications contributes to the development of products that meet the customer’s desires. It encourages employees to innovate and be creative. The research presented a set of recommendations, including: the application of the two costing techniques based on specifications to improve the use of resources in the Diwaniyah tire factory, and the use of modern technology in the productive departments of the factory contributes to reducing costs resulting from the loss of part of the raw materials, which contributes to improving the use of resources, as well as Making adjustments to the traditional cost systems and adopting modern technical approaches to improve the use of resources and better calculate costs to serve the success and continuity of the factory (research sample )).