The role of the costing system based on time-oriented activity in achieving a competitive advantage (applied research in the General Company for Electrical and Electronic Industries / Heaters Factory)

Abstract

The research aims to study the costing system based on time-oriented activity (TD-ABC) and explain its role in achieving a competitive advantage in the General Company for Electrical Industries / Heaters Factory, through the optimal exploitation of resources and identification of idle energy . And in order to achieve the goal of the research, the TD-ABC system was applied in the company (the heaters factory), the deductive approach was adopted in the theoretical aspect, as well as the inductive approach and the analytical descriptive approach in the applied aspect of the research. The results of the research concluded that the use of the TD-ABC system provides a future vision of how to optimally utilize resources by rationalizing consumption and excluding idle energy from the cost of the product, which leads to a reduction in its cost and the possibility of using it in production.