Using Attribute-Based Costing To Conduct Efficient Customer Profitability Analysis In Small And Medium-Sized Manufacturing Businesses

The research aims to show both cost technology based on ABC II specifications and customer The study seeks to demonstrate both cost technology and customer profitability analysis based on ABC II standards (CPA as contemporary accounting techniques and money from a significant role in developing the performance of the economic unit compared to traditional cost technologies). Emphasizing the function of cost technology in delivering relevant information to manage the monetary team enables it to examine the profitability of the client and retain customers for the men's clothes factory in Najaf. The purpose of this study is to use cost technology to data collected from the Men's Clothing Factory in Najaf in 2019 through field visits and interviews with department managers and staff in order to examine the profitability of customers within the economic unit research sample. The results indicate that customers whose overall losses grew under the conventional cost system benefit from ABC11 technology's optimum resource utilization and cost reductions while matching customer requirements and demands. According to the company's conventional system, the client who was losing money was (y) by (16145000) dinars has become a successful customer (5535,000) dinars, which suggests that ABC11is critical in supplying relevant information to accurately measure the profitability of consumers.