The role of time-guided product life cycle comprehensive costing technology in reducing costs

Abstract

The current research aims to employ the technology of deploying the green quality function and the overall cost of the time-oriented product life cycle to achieve sustainable competitive advantage, to show the adoption of green strategies in production and reduce the cost of products, improve their quality, reduce response time to customer requests, and enhance sustainable competitive advantage, which reflects economic, environmental and social benefits and to achieve the goal of the research, the General Company for Textile Industries was selected in Hilla and through one of its factories represented by the men's clothing factory in Najaf, A sample for research to study the case of applying the techniques put forward by this research, as it was based on visits and field coexistence from the researcher to the laboratory of the research sample, and to meet officials and workers and some sales agents specialized in selling men's suits, as well as accounting records, cost reports, and time cards for the laboratory, to apply the comprehensive cost technology for the life cycle of the time-oriented product The researcher has reached several conclusions, including that the men's clothing laboratory in Najaf as a research sample that reliance on traditional accounting and production systems does not provide an appropriate climate that helps the laboratory to overcome the obstacles, difficulties and development processes witnessed by the contemporary business environment, as well as the lack of contemporary technologies that deal with cost management, so the comprehensive cost of the life cycle of the time-oriented product and through which the goal of cost management can be achieved efficiently and effectively for the economic unit Research sample, The use of modern technologies in the field of cost management would contribute to the development of development and progress of industrial, economic, environmental and social growth of the country, and also help to follow up the work of production departments and classify activities to host or non-value and work on practices and adopt a culture of efficient use of resources, as these techniques provide appropriate and useful environmental information through which to identify the shortcomings and work to address them.