Authors : Abdulridha Lateef Jasim, Alaa Mohammed Obaid and Khadija Jomaa Muter
Abstract: The economic units in the competition environment face constant challenges that appear from time to time as the occurrence of competing units or similar products to the economic unit products. These units have been forced to work tirelessly to keep up with the pursuit of these developments to achieve the objectives and provide a guarantee of growth and continuity in the competitive environment. This research has been addressed the two techniques of product life cycle and attribute based costs and the reflections of this integration in reducing the unnecessary costs of the products for the economic unit. The general company for vegetable oils has been chosen as a sample to conduct the application by the researchers who have reached to a set of conclusions and perhaps the most important of these conclusions is the integration between the techniques of attribute based costs and product life cycle, which enhances the process of identifying activities and non-added attributes of values in order to evaluate them and focuses on attributes that reinforce the perceived value of the customer as well as the problems, which the vegetable oils company faces related to activities of poor design, research and development in addition to non-added activities of values that hinder the possibilities for competitive advantages.
Abdulridha Lateef Jasim, Alaa Mohammed Obaid and Khadija Jomaa Muter, 2019. Integration of the Product Life Cycle and Attributes Based Cost and its Reflection in Reducing Costs. Journal of Engineering and Applied Sciences, 14: 8955-8963.