عنوان المقالة:استخدام اسلوب الكلفة على اساس النشاط الموجه بالزمن واثره على الموارد غير المستغله (دراسة تطبيقية في الشركة العامة للصناعات النسيجية -واسط )
The research aims to identify the importance of using the style of the cost on the oriented in time TDABC and its role in determining the cost of products more -activity equitably and thus its impact on the policy of allocation of resources through the reverse of the f the products and thus the change changes that occur on an ongoing basis in the specification o The research was conducted at the General Company for in the nature and type of operations . Textile Industries Wasit / knitting socks factory was based on research into the hypothesis main the cost of activities that cause the production through the time it ( possible to calculate of that distributed product costs more justic directing -takes to run these activities can then be re ) the researcher used the descriptive method in untapped resources to produce other products the theoreticalanalysis was adopted in the scientific researcher has found a set of recommendations including the need to adopt modern methods of determining the cost of of complexity of operations in the diversity products as a result of sophistication and . constituent activities where products vary depending on the consumption of resources
د.عباس هاشم مهلهل | abbas.h. | 11079