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Article
The role of time-driven resource consumption accounting techniques in achieving competitive advantage

Siham Hussein

Pages: 280-294

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Abstract

This research aims to examine the role of time-directed resource consumption accounting (TD-RCA) techniques in achieving competitive advantage for economic units by improving costing accuracy, rationalizing resource consumption, and enhancing product quality. TD-RCA relies on analyzing resource consumption based on the actual time of activities, which helps determine the fair cost of products, reduce waste, and achieve higher operational efficiency.

Process reengineering also contributes to the redesign of manufacturing activities with the aim of eliminating unnecessary processes and enhancing customer value, leading to reduced costs and improved product quality. The research focuses on the application of these two techniques in a ready-made garment factory in Najaf. The results showed that combining the two techniques helps reduce overall costs, increase the factory's competitiveness, and enhance its responsiveness to market demands.

The research recommends the adoption of these modern techniques in cost management, given their positive impact on achieving a sustainable competitive advantage, achieving optimal resource utilization, and enhancing production efficiency.

Article
The role of knowledge management capabilities in the components of the response characteristic of supply chains: a field study in the Traffic Directorate of Nineveh Governorate

Ayman الطائي

Pages: 33-54

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Abstract

The aim of the research was to diagnose the role that knowledge management capabilities (operations and infrastructure) contribute to the response of supply chains with their various components (the response of the operations system, the response of logistics operations, the response of the network of processors), the Traffic Directorate in Nineveh Governorate was the research field chosen for the Applied side of the research, and the research community was represented by the employees of this Directorate, and a random sample of the research community was selected intentionally from the research community who work directly in providing services for issuing official documents to citizens (issuing and renewing market the questionnaire was the main tool in data collection, as (100) forms were distributed, (91) of which were retrieved valid for analysis, the descriptive analytical approach was also adopted in the research, and the statistical software (Smart PLS 4) was employed, including some statistical tests in testing research hypotheses, and one of the most prominent results of the research was the presence of different levels of influence exerted by the variables lying in this research in the approved variables.

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Entrepreneurship Journal for Finance and Business

College of Business Economics at Al-Nahrain University

Print ISSN: 2708-8790 | Online ISSN: 2709-4251

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