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 (Integration between Time Driven- Activity Based Costing technique and value chain to achieving competitive advantage dimensions – Applied Research) for the student Nawras Jabbar Qasim to obtain 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 analyze the cognitive foundations of time-driven activity-based costing (ADC) and the value chain, demonstrating their vital role in enhancing the competitive advantage of industrial units by improving resource management and operational processes. This supports management in making informed decisions that contribute to reducing unnecessary costs, improving product quality, and increasing operational flexibility.
The study concluded that the application of time-driven activity-based costing (ADC) represents an effective tool for identifying time gaps between available time and actual time used for activities, enabling the identification of human resource waste rates.
