{"id":"https://openalex.org/W4386946466","doi":"https://doi.org/10.29124/kjeas.1548.27","title":"\u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u0648\u062c\u0651\u0647 \u0628\u0627\u0644\u0648\u0642\u062a \u0631\u0628\u0627\u0639\u064a \u0627\u0644\u0645\u0631\u0627\u062d\u0644 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u064a\u0632\u0629 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 ( \u0628\u062d\u062b \u062a\u0637\u0628\u064a\u0642\u064a \u0641\u064a \u0645\u0635\u0646\u0639 \u0646\u0633\u064a\u062c \u0648\u062d\u064a\u0627\u0643\u0629 \u0648\u0627\u0633\u0637 )","display_name":"\u0627\u0633\u062a\u0639\u0645\u0627\u0644 \u062a\u0642\u0646\u064a\u0629 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0646\u0634\u0627\u0637 \u0627\u0644\u0645\u0648\u062c\u0651\u0647 \u0628\u0627\u0644\u0648\u0642\u062a \u0631\u0628\u0627\u0639\u064a \u0627\u0644\u0645\u0631\u0627\u062d\u0644 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u064a\u0632\u0629 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 ( \u0628\u062d\u062b \u062a\u0637\u0628\u064a\u0642\u064a \u0641\u064a \u0645\u0635\u0646\u0639 \u0646\u0633\u064a\u062c \u0648\u062d\u064a\u0627\u0643\u0629 \u0648\u0627\u0633\u0637 )","publication_year":2023,"publication_date":"2023-09-22","ids":{"openalex":"https://openalex.org/W4386946466","doi":"https://doi.org/10.29124/kjeas.1548.27"},"language":"en","primary_location":{"id":"doi:10.29124/kjeas.1548.27","doi":"https://doi.org/10.29124/kjeas.1548.27","is_oa":true,"landing_page_url":"http://dx.doi.org/10.29124/kjeas.1548.27","pdf_url":"https://kjeas.uowasit.edu.iq/index.php/kjeas/article/download/632/339","source":{"id":"https://openalex.org/S4387278305","display_name":"Al Kut Journal of Economic and Administrative Sciences","issn_l":"1999-558X","issn":["1999-558X","2707-4560"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4363603785","host_organization_name":"Wassit University","host_organization_lineage":["https://openalex.org/P4363603785"],"host_organization_lineage_names":["Wassit University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Al Kut Journal of Economics and Administrative Sciences","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://kjeas.uowasit.edu.iq/index.php/kjeas/article/download/632/339","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Wisam Ali","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Wisam Ali","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5092920105","display_name":"Ismael Abass","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ismael Abass","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.11875435,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"15","issue":"48","first_page":"584","last_page":"622"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.986299991607666,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.986299991607666,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":0.0027000000700354576,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0020000000949949026,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.875},{"id":"https://openalex.org/keywords/sustainable-competitive-advantage","display_name":"sustainable competitive advantage","score":0.8730000257492065},{"id":"https://openalex.org/keywords/value-chain","display_name":"value chain","score":0.9120000004768372},{"id":"https://openalex.org/keywords/cost-management","display_name":"cost management","score":0.9869999885559082}],"concepts":[{"id":"https://openalex.org/C58546491","wikidata":"https://www.wikidata.org/wiki/Q1150207","display_name":"Competitive advantage","level":2,"score":0.8020055294036865},{"id":"https://openalex.org/C40149104","wikidata":"https://www.wikidata.org/wiki/Q5620977","display_name":"Factory (object-oriented programming)","level":2,"score":0.7628549337387085},{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.5902603268623352},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.519076406955719},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.47799625992774963},{"id":"https://openalex.org/C107666737","wikidata":"https://www.wikidata.org/wiki/Q646107","display_name":"Value chain","level":3,"score":0.44324761629104614},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.4210379719734192},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.4180504083633423},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.41111159324645996},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4007846415042877},{"id":"https://openalex.org/C117671659","wikidata":"https://www.wikidata.org/wiki/Q11049265","display_name":"Manufacturing engineering","level":1,"score":0.32650691270828247},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.2342253029346466},{"id":"https://openalex.org/C108713360","wikidata":"https://www.wikidata.org/wiki/Q1824206","display_name":"Supply chain","level":2,"score":0.2122216522693634},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.20220553874969482},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.11408889293670654},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.29124/kjeas.1548.27","doi":"https://doi.org/10.29124/kjeas.1548.27","is_oa":true,"landing_page_url":"http://dx.doi.org/10.29124/kjeas.1548.27","pdf_url":"https://kjeas.uowasit.edu.iq/index.php/kjeas/article/download/632/339","source":{"id":"https://openalex.org/S4387278305","display_name":"Al Kut Journal of Economic and Administrative Sciences","issn_l":"1999-558X","issn":["1999-558X","2707-4560"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4363603785","host_organization_name":"Wassit University","host_organization_lineage":["https://openalex.org/P4363603785"],"host_organization_lineage_names":["Wassit University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Al Kut Journal of Economics and Administrative Sciences","raw_type":"journal-article"},{"id":"pmh:oai:ojs2.kjeas.uowasit.edu.iq:article/632","doi":null,"is_oa":true,"landing_page_url":"https://kjeas.uowasit.edu.iq/index.php/index/article/view/632","pdf_url":null,"source":{"id":"https://openalex.org/S4387278305","display_name":"Al Kut Journal of Economic and Administrative Sciences","issn_l":"1999-558X","issn":["1999-558X","2707-4560"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4363603785","host_organization_name":"Wassit University","host_organization_lineage":["https://openalex.org/P4363603785"],"host_organization_lineage_names":["Wassit University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1999-558X","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.29124/kjeas.1548.27","doi":"https://doi.org/10.29124/kjeas.1548.27","is_oa":true,"landing_page_url":"http://dx.doi.org/10.29124/kjeas.1548.27","pdf_url":"https://kjeas.uowasit.edu.iq/index.php/kjeas/article/download/632/339","source":{"id":"https://openalex.org/S4387278305","display_name":"Al Kut Journal of Economic and Administrative Sciences","issn_l":"1999-558X","issn":["1999-558X","2707-4560"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4363603785","host_organization_name":"Wassit University","host_organization_lineage":["https://openalex.org/P4363603785"],"host_organization_lineage_names":["Wassit University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Al Kut Journal of Economics and Administrative Sciences","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.807699978351593,"display_name":"Responsible consumption and production","id":"https://metadata.un.org/sdg/12"},{"score":0.5378999710083008,"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9"},{"score":0.48510000109672546,"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4386946466.pdf","grobid_xml":"https://content.openalex.org/works/W4386946466.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7217697002","https://openalex.org/W7216532629","https://openalex.org/W7220413978","https://openalex.org/W4412677139","https://openalex.org/W7216749374","https://openalex.org/W4389317585","https://openalex.org/W7221212023","https://openalex.org/W4402970008","https://openalex.org/W4205366621","https://openalex.org/W6930140805"],"abstract_inverted_index":{"The":[0,141],"research":[1,63,126],"aims":[2],"to":[3,38,46,57,97,175],"demonstrate":[4],"the":[5,12,18,25,40,59,62,68,75,79,94,99,107,111,125,134,139,144,148,154,159,181,195,199],"role":[6],"of":[7,27,42,61,78,194],"cost":[8,43],"technology":[9,178],"based":[10],"on":[11,93,110,133],"four-stage":[13],"time-oriented":[14],"activity":[15],"in":[16,24,35,124,138,147,158,169,173,184,192,198],"improving":[17],"value":[19,95],"chain,":[20,96],"which":[21,31],"is":[22,163],"reflected":[23],"achievement":[26],"sustainable":[28],"competitive":[29,51,100,190],"advantage,":[30,101],"can":[32],"be":[33],"applied":[34],"economic":[36,182],"units":[37],"achieve":[39,58],"objectives":[41,60],"management,":[44],"and":[45,64,71,102,117,122,171,187],"provide":[47],"appropriate":[48],"information":[49],"for":[50,89],"administrative":[52],"decision-making":[53],".":[54],"In":[55],"order":[56],"test":[65],"its":[66],"hypotheses,":[67],"Wasit":[69],"knitting":[70,76],"weaving":[72],"factory":[73,140],"-":[74],"department":[77],"outer":[80],"circle":[81],"(mixed":[82],"polyester)":[83],"was":[84],"chosen":[85],"as":[86,129,131,151,153],"a":[87,189],"place":[88],"research.":[90],"Its":[91],"impact":[92],"enhance":[98],"when":[103],"applying":[104],"this":[105],"technique,":[106],"researcher":[108,142],"relied":[109],"data":[112,132],"obtained":[113],"through":[114],"field":[115],"coexistence,":[116],"personal":[118],"interviews":[119],"with":[120,166],"supervisors":[121],"workers":[123],"sample":[127],"factory,":[128],"well":[130,152],"costing":[135],"system":[136],"approved":[137],"followed":[143],"deductive":[145],"approach":[146,157],"theoretical":[149],"side,":[150],"descriptive":[155],"analytical":[156],"practical":[160],"side.":[161],"It":[162],"not":[164],"ompatible":[165],"modern":[167],"systems":[168],"manufacturing":[170],"production,":[172],"addition":[174],"adopting":[176],"(4TD-ABC)":[177],"that":[179],"helps":[180],"unit":[183],"managing":[185],"costs":[186],"obtaining":[188],"advantage":[191],"light":[193],"rapid":[196],"events":[197],"business":[200],"environment.":[201]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2023-09-23T00:00:00"}