Abstract
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 summarizedT The most important of themTechnical application helps HProduct life cycle costs And C to reduce costs and improvePerformance through dispensingon Activitiesthatno Adds value, silverno 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.
