Abstract
In light of the current circumstances and the fact that Iraqi companies suffer from intense competition due to the invasion of the financial markets with a large number of competitive products with a low price and better quality compared to the local products, which put Iraqi companies under many pressures for various reasons, including the high cost of their products and the low level of quality due to their lack of application of technologies Modern calf. Therefore, the research focused on the application of the costing technique based on time-oriented activities (TD-ABC) and the disjointed analysis technique and its role in reducing costs and improving quality in the Diwaniyah dairy factory, which is one of the Abu Ghraib dairy factories affiliated with (the general companies for food products), to overcome the defects of traditional costing techniques and provide more accurate and objective information as well as identifying the utilised and untapped energy in the factory by applying (TD-ABC) technology
