Institute media
The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(attributes -based costing and value engineering techniques and their role in enhancing industrial product cost management to achieve competitiveness -applied research) for the student Ahmed Obaid Jasim to obtain Certificate of Cost and Administrative Accountant 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 apply specifications-based costing and value engineering techniques to Abu Ghraib Dairy factories, helping to enhance the cost management of industrial products to secure the largest market share and achieve competitiveness.
The study concluded that factories lack interest in industrial product cost management techniques that improve their competitive position in the market. They also found their inability to determine the product specifications desired by customers, leading to the loss of a large number of factory customers due to dissatisfaction with the products, leading to a decline in market share. Furthermore, maintaining the same product based on changes in customer specifications and market demands, coupled with the failure to find alternative production methods, leads to increased costs and higher pricing for customers.
