Abstract
Abstract The technique of attribute Based costing (ABCII) is a modern entrance for managing the contemporary economic unities, it achieve a positive role for economic unities via focused on customer and for orientation a market , as the use of (ABCII) technology It helps the economic unit to know the requirements and desires of customers and work to meet them and satisfy their needs. Staying in the market depends to a large extent on efficiency and effectiveness and gaining the satisfaction and acceptance of customers to maintain the continuity of the economic unit in light of the intensity of competition between different in the business environment.
