Main Article Content
Abstract
The study aimed to identify the Time-Driven Specified Attribute-Based Cost and its impact on maximizing the profitability of the cement plant in Najaf. This is through studying and analyzing product characteristics and specifications, linking them to operational cost determinants, and working to improve or exclude activities that do not add value. The study results showed that the system (Time-Driven Specified Attribute-Based Cost) is based on a policy of reducing operational costs and eliminating sources of waste and loss in operational operations. The study recommended that Time-Driven Specified Attribute-Based Cost is based on determining the cost that adds value and linking it to product specifications. In addition to excluding the cost that does not add value to maximize the product's profitability and reduce the production cost that the product goes through in the Najaf Cement Factory compared to competitors through quality and competitive advantage.
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References
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