{"id":7483,"date":"2025-09-08T12:06:33","date_gmt":"2025-09-08T09:06:33","guid":{"rendered":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=7483"},"modified":"2025-09-08T12:07:39","modified_gmt":"2025-09-08T09:07:39","slug":"the-post-graduate-institute-for-accounting-and-financial-studies-discusses-attributes-based-costing-and-value-engineering-techniques","status":"publish","type":"post","link":"https:\/\/en.pgiafs.uobaghdad.edu.iq\/?p=7483","title":{"rendered":"The Post-graduate Institute for Accounting and Financial Studies Discusses attributes based costing and value engineering techniques"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px; color: #000080;\">Institute media<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\">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.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"cz_gap clr  hide_on_tablet hide_on_mobile\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_tablet clr  show_only_tablet\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_mobile clr\" style=\"height: 5px\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\">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.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"cz_gap clr  hide_on_tablet hide_on_mobile\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_tablet clr  show_only_tablet\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_mobile clr\" style=\"height: 5px\"><\/div>[\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\">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.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"cz_gap clr  hide_on_tablet hide_on_mobile\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_tablet clr  show_only_tablet\" style=\"height: 5px\"><\/div><div class=\"cz_gap show_on_mobile clr\" style=\"height: 5px\"><\/div>[\/vc_column][\/vc_row][vc_row rtl_reverse=&#8221;yes&#8221;][vc_column width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;7487&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221;][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;7485&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; css=&#8221;&#8221;][\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;7486&#8243; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221; 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=7483\"><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":7488,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"categories":[53],"tags":[],"class_list":["post-7483","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discussions-2025"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.8 - 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