{"id":5464,"date":"2024-12-31T09:39:54","date_gmt":"2024-12-31T06:39:54","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5464"},"modified":"2025-02-18T09:57:43","modified_gmt":"2025-02-18T06:57:43","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-the-complementary-relationship-between-the-information-content-of-time-driven-function","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5464","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies Discusses the Complementary Relationship Between the Information Content of Time-driven Function"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<h3 style=\"text-align: left;\"><\/h3>\n<h3 style=\"text-align: left;\"><span style=\"font-family: 'Times New Roman'; font-size: 18px;\"><strong>Institute media<\/strong><\/span><\/h3>\n<h3 style=\"text-align: left;\"><span style=\"font-family: 'Times New Roman'; font-size: 18px;\"><strong>The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(The complementary relationship between the information content of time-driven function-based costing and value engineering techniques and their reflection on Porter&#8217;s strategies for competitive cost leadership-Applied research) for the student\u00a0\u00a0 Mohaned Mohammed Duhan to obtain cost and administrative accountant \u00a0certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree.<\/strong><\/span><\/h3>\n<h3 style=\"text-align: left;\"><span style=\"font-family: 'Times New Roman'; font-size: 18px;\"><strong>The study aimed to apply the complementary relationship of the information content of the costing techniques based on time-oriented functions and value engineering and their reflection on Porter&#8217;s strategies for competitive cost leadership, as this will help solve the research problem represented by the high costs of liquid acid batteries, as a result of their failure to keep pace with rapid developments and the failure to use cost management techniques and contemporary manufacturing methods.<\/strong><\/span><\/h3>\n<h3 style=\"text-align: left;\"><span style=\"font-family: 'Times New Roman'; font-size: 18px;\"><strong>The study concluded that value engineering technology works to find alternative methods or materials in battery production, which in turn contribute to reducing costs and increasing quality. Among these methods are replacing the four elements used in the manufacture of grids with calcium aluminum alloy, using pure lead and vacuum containers and workers on recycling.<\/strong><\/span><\/h3>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=&#8221;5465&#8243; css=&#8221;&#8221;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;] Institute media The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the &#8230; <a class=\"cz_readmore\" href=\"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=5464\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span>\u0627\u0644\u0645\u0632\u064a\u062f<\/span><\/a><\/p>\n","protected":false},"author":38,"featured_media":5466,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[37],"tags":[],"class_list":["post-5464","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discussions2024"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - 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