The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled (Integration between Time Driven- Activity Based Costing technology and Enterprise Resource Planning System and its impact on achieving competitive Priorities Applied Research)
for the student Ali Obaid Fahd Al-Silawi to obtain Accounting of Costs & Administrative certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree.
The study aimed to demonstrate the impact of using time-oriented activity-based costing technology as one of the most important strategic cost management techniques and the enterprise resource planning system as an integrated framework to achieve competitive priorities for the economic unit through its application in the Kufa Cement Factory, one of the factories of the Iraqi General Cement Company.
The study concluded that it is necessary to pay attention to applying the enterprise resource planning system in the Iraqi industrial environment because it addresses the problems of archiving necessary data and information, and the necessity of exploiting the resources available in the laboratory in the field of research for optimal exploitation in order to achieve cost savings through the use of modern techniques, including the activity-based costing technique Time oriented.
