Entrance Measuring Cost Accounting Basis of Specifications (ABCII) and its Role in Meeting the Needs of Customers and Increase Competitiveness.

Abstract

The entrance tocost accounting based on the specifications (ABCII) is one o
the Modern Management Accounting entrance that Meets the
customer’s needs , By relying on the specifications required for products to achieve the
competitive advantage. anddevelop it in economic entities in modern businessenvironment.
was applied the entrance to cost accounting based on the specifications (ABCII) in the State
Company for Leather Industries, It is one of the most important industrial companies in Iraq , that it
is need to provide Required specifications by customers to it’s products to meet the needs
of the market And fulfill customers' wishes ,Which is reflected to increased competitive
advantage for thecompany.
The study found that is necessary to adopt the entrance to cost accounting based on the
specifications (ABCII) in the company the study sample , to provide products with required
specifications by thecustomers, To increase the company’s competitiveness and to achieve it’s
strategic goals