Abstract
Because of what ails systems cost of traditional palaces in the pricing of products and meet the requirements of management strategy to cope with the business environment of contemporary aimed to control costs after the completion of the production of the product, which requires search techniques pricing that focus on the life cycle of the product as a source of the emergence of cost, as the laboratory Kufa Cement suffering from fierce competition led to lower sales due to the policy dumping Iraqi market different types of material cement and impulse different because its reliance on traditional methods of calculating the unit cost of the product, which reflected negatively on the ability to survive and grow in the market and maintain at its for the purpose of reducing of this effect has to be abandoned traditional methods of cost accounting and management and the trend towards the use of more efficient techniques in achieving competitive advantage.
