Integration between Value Engineering Technology and Activity-based Costing and their Impact on Reducing Costs: Applied Research in Baghdad Soft Drinks Company/Private Shareholding

The research mainly aims to integrate activity-based costing and value engineering and consider their role in reducing costs for industrial facilities in the face of the modern business environment characterized by many developments and rapid changes. The research problem is that traditional cost accounting methods are insufficient to provide organizational units with useful information in many administrative decisions, especially those related to product quality, to calculate costs and meet requirements correctly and can be replaced by modern cost management methods. Moreover, to find compatibility between them in a competitive environment in the public and private sectors, The study is based on the following hypotheses: There is a significant relationship between the integration of value engineering technology and activity-based costing and cost reduction, and the integration of value engineering technology and activity-based costing has a significant effect on cost reduction.