Examining the Impact of Duration-Based Costing (DBC) Implementation in Iraqi Production Firms

The objective of this piece is to provide a thorough explanation of the period-based costing (DBC) approach and how it affects the economic unit's decision-making for product cost determination. Database comparisons, especially those involving ABC and TDABC technologies, are essential steps in the decision-making process, with regard to cost allocation and management, as well as energy utilization. In contrast to the techniques suggested by the research, time-based costing significantly contributes to cost reduction and the identification of utilised and unused energy within the research sample. The results indicate that direct production accounts for the majority of production expenses, thereby enabling the company to sustain its competitive edge in the face of fierce rivalry. When compared to the aforementioned technologies, The study sample's indirect industrial expenses have been significantly reduced thanks to DBC technology.