Abstract
The research aims to apply the Four-Dimensional Concurrent Engineering Technique in the Kufa Cement Factory to reduce costs, as they are among the most important strategic cost management techniques in the field of cost accounting and management accounting. The research was conducted on the Kufa Cement Plant data to demonstrate the effect of using the Four-Dimensional Concurrent Engineering Technique to reduce costs.The research was based on the main hypothesis that (the use of the Four-Dimensional Concurrent Engineering Technique leads to reducing costs in the Kufa Cement Factory in a manner that is consistent with the requirements of the modern manufacturing environment).The descriptive analytical approach was followed in the theoretical aspect, and in the practical aspect, reliance was placed on the data of the Kufa Cement Plant for the fiscal year (2022), which were obtained from the financial reports, as well as through field experience and personal interviews with the laboratory employees. The research reached a number of conclusions, the most important of which is (that The Four-Dimensional Concurrent Engineering Technique is one of the important technologies that work to reduce costs during the product life cycle, starting from the planning stage all the way to research and development, without compromising the quality of the product.The research came out with a number of recommendations, including the necessity of moving the Kufa Cement Factory to apply the Four-Dimensional Concurrent Engineering Technique due to the multiple needs and desires of customers and the changing benefits and shapes of the products, as well as their role in reducing costs.
