Prof. Salah Mahdi Jawad Al-Kawaz 

Accounting Department – University of Karbala

Abstract

       A Concurrent engineering and the Features Based Costing Techniques are regarded as the most important modern techniques in the field of the Cost and Managerial Accounting that with its integration can economic units achieve the objective of the product value improvement by its cost reducing its and its quality increasing and the result is competition ability supporting . Thus, the present research aims to study the techniques above through the application in The State Company for Electricity  Industries . To achieve this goal, the researcher was relied on actual data for the company and Medan cohabiting for the completion of the practical side of research .                                                                               The research was reached among the most important conclusions of The  State Company for Electricity  Industries suffers from lack of any features for the application of A Concurrent engineering and the Features Based Costing Techniques that with its integration can economic units achieve the goal of the product value improvement and competition ability supporting , so the most importance recommendations that the research reached it is to apply the techniques above for rolling its in  achieving this goal.