The Period-Based Costing, Product Costs, and Competitiveness: An Empirical Study

الملخص

This study aims to highlight the impact that the period-based costing (DBC) technology plays in calculating the cost of the product and how that cost reflects on the economic unit's choices. During the process of making a choice, it is also required to make a comparison between (DBC) technology, (ABC technology), and (TDABC technology) regarding how to allot and deal with expenditures, as well as calculate the amount of energy that was used. In order to accomplish this objective, the research sought to use the applied method on the data of the research sample by applying the (DBC) technique, the (ABC) technique, and the (TDABC) technique in order to reach results through which it can be demonstrated that the costing technique based on time plays an effective role in reducing costs in comparison to the costing technique based on space. The procedures used in the study and determined the amount of energy used and left unused in the research sample. The findings show that because of the constant technological advancements, economic units need current technologies to allocate indirect industrial costs as the greatest portion of production expenses, enabling them to keep their edge over other businesses and remain competitive. To address the difficulties presented by the severe competition. When compared to the two technologies described above, the DBC technology has been shown to contribute to a reduction in the indirect industrial costs of the items included in the study sample. This may be understood in terms of cost savings.