Analysis the Activities of Economic Entity on a Time-Based for Reducing Unnecessary Costs and Improving the Performance of Activities: A Field Study

Given the current situation and the fierce competition Iraqi companies face as a result of the financial markets being invaded by a large number of competitive products offering lower prices and better quality than local products, these companies are under a lot of pressure for a variety of reasons, including the high cost of their products and the low quality of their output due to a lack of application of modern technologies, which, as one of the dairy factories in Abu Ghraib connected to the general companies for food products, aims to apply (TD-ABC) technology to identify the factory's untapped and used energy in addition to providing more accurate and objective information in order to overcome the shortcomings of traditional costing techniques.