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The Role of Product Life Cycle Costing Technology in Implementing the Blue Ocean Strategy

المصدر: مجلة القادسية للعلوم الإدارية والاقتصادية
الناشر: جامعة القادسية - كلية الادارة والاقتصاد
المؤلف الرئيسي: Al-Zamili, Ali Abdul Hussein Hani (Author)
مؤلفين آخرين: Al-Khuzai, Sabreen Saleh Jaber (Co-Author)
المجلد/العدد: مج26, ع3
محكمة: نعم
الدولة: العراق
التاريخ الميلادي: 2024
الصفحات: 11 - 23
ISSN: 1816-9171
رقم MD: 1526983
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
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LEADER 03305nam a22002177a 4500
001 2270166
041 |a eng 
044 |b العراق 
100 |9 810107  |a Al-Zamili, Ali Abdul Hussein Hani  |e Author 
245 |a The Role of Product Life Cycle Costing Technology in Implementing the Blue Ocean Strategy 
260 |b جامعة القادسية - كلية الادارة والاقتصاد  |c 2024 
300 |a 11 - 23 
336 |a بحوث ومقالات  |b Article 
520 |b The current research dealt with an important topic for cost accounting and management accounting that revolves around the relationship between product life cycle costing technology and the blue ocean strategy technology. The research methodology was designed to identify and analyze the basic problem, which is represented by the economic units suffering from the high costs of their products and the intensity of competition with imported products, in addition to the lack of... These units apply contemporary costing techniques, including product life cycle costing technology, blue ocean strategy, and other techniques. Thus, the research aims to clarify the cognitive foundations of both the product life cycle costing technique and the Blue Ocean Strategy, as well as clarifying the role of the product life cycle costing technique and the extent of its impact on the Blue Ocean Strategy if applied by the economic unit. In order to achieve the research goal, the researcher relied on To the deductive approach in writing the theoretical side, while the applied side was based on the inductive approach, as it was based on a group of methods such as personal interviews with specialists and engineers, in addition to obtaining financial data, as work was done to apply the product life cycle costing technique and its role in implementing the ocean strategy. Blue in one of the laboratories of the General Company for Electrical and Electronic Industries, which is the Akkad laboratory for the manufacture of electric heaters. The 120-liter electric heater was chosen as a sample for the research. Based on the theoretical and applied study, a set of conclusions were summarized T The most important of them Technical application helps HProduct life cycle costs And C to reduce costs and improve Performance through dispensing on Activities that no Adds value, silver no About finding the Occasion designs For the mint And JLT TShepherd Exploitation optimum For resources Applying the dimensions of the Blue Ocean Strategy also contributes to achieving uniqueness from other competitors by providing innovative products. 
653 |a محاسبة التكاليف  |a المحاسبة الإدارية  |a استراتيجية المحيط الأزرق  |a الميزة التنافسية  |a دورة حياة المنتج 
700 |9 810109  |a Al-Khuzai, Sabreen Saleh Jaber  |e Co-Author 
773 |4 الاقتصاد  |4 إدارة الأعمال  |6 Economics  |6 Business  |c 002  |e Al-Qadisiyah Journal for Administrative & Economic Sciences  |f Maǧallaẗ al-qādisiyyaẗ li-l-ʻulūm al-idāriyyaẗ wa-al-iqtiṣādiyyaẗ  |l 003  |m مج26, ع3  |o 0478  |s مجلة القادسية للعلوم الإدارية والاقتصادية  |v 026  |x 1816-9171 
856 |u 0478-026-003-002.pdf 
930 |d n  |p y  |q n 
995 |a EcoLink 
999 |c 1526983  |d 1526983