An applied study in the General Company for Electronic Industries
Prof. Salah Mahdi Al-Kawaz
Accounting Department – University of Karbala
Reverse Engineering and the Characteristics Based Costing approaches are regarded as the most important modern approaches 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 with meeting its specifications to customer requirements and the result is achieving satisfaction.
Thus, the present research aims to study the approaches above through the application in an Electronic Industries Company. 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 an Electronic Industries Company as a sample to the research suffers from lack of any features for the application of Processes Reverse Engineering and the Characteristics Based Costing approaches that with its integration can economic units achieve the goal of the product value improvement to the customer by its cost reducing and its quality increasing with a low prices as well as meeting its specifications the customer requirements , so the most importance recommendations that the research reached it is to devote the sufficient attention to apply the approaches above to its role in achieving this goal.