The Impact of Time- Driven Activity-Based Costing (TDABC) on Improve of Product Value

The current research addressed the impact of time-driven activity-based costing technique (TDABC) on improving the value of products in the industrial firms in Kurdistan Region-Iraq. The main importance of the study was the possible apply of the (TDABC) in the industrial firms in Kurdistan Region-Iraq and their contribution to cost reduction (CR), and improving each of customer satisfaction (CS), productivity (PRO), product quality (PQ), and competitive price (CP). Due to traditional cost systems' inability to compete and correctly allocate overhead costs and also, they have been unable to keep up with changes in the business environment. This study attempts to identify the concept, importance, and goals of TDABC, highlight them in the cost reduction, increasing product quality, improving customer satisfaction, increasing productivity, and improving product comparative price as well as measure the correlation between TDABC and dimensions of improving product value. This research study it uses a statistical data analysis program (SPSS 25) to measure and analyze the data it gets from questionnaires and surveys that it is distributed on industrial firm in the Kurdistan region. This study distributed 275 questionary forms on industrial firms and collected 215 forms that were used to indicate results and analysis. The results of the study's analysis indicated a positive and significant relationship between TDABC and improving product value. As a result, it is shown that the relationship between TDABC and dimensions of improving product value like (cost reduction, customer satisfaction, productivity, product quality, and competitive price) is positive and significant. Additionally, the regression results between TDABC and improving product value by dimensions like (cost reduction, customer satisfaction, productivity, product quality, and competitive price) is similarly positive and significant. Finally, the study recommends that future researchers test time-driven activity-based costing in the public sector to investigate the impacts of this technique on reducing costs and improving quality of service when providing services.