استعمال تقنية التكلفة على أساس النشاط الموجّه بالوقت رباعي المراحل في تعزيز الميزة التنافسية المستدامة ( بحث تطبيقي في مصنع نسيج وحياكة واسط )

The research aims to demonstrate the role of cost technology based on the four-stage time-oriented activity in improving the value chain, which is reflected in the achievement of sustainable competitive advantage, which can be applied in economic units to achieve the objectives of cost management, and to provide appropriate information for competitive administrative decision-making . In order to achieve the objectives of the research and test its hypotheses, the Wasit knitting and weaving factory - the knitting department of the outer circle (mixed polyester) was chosen as a place for research. Its impact on the value chain, to enhance the competitive advantage, and when applying this technique, the researcher relied on the data obtained through field coexistence, and personal interviews with supervisors and workers in the research sample factory, as well as data on the costing system approved in the factory The researcher followed the deductive approach in the theoretical side, as well as the descriptive analytical approach in the practical side. It is not ompatible with modern systems in manufacturing and production, in addition to adopting (4TD-ABC) technology that helps the economic unit in managing costs and obtaining a competitive advantage in light of the rapid events in the business environment.