{"id":"https://openalex.org/W7220454262","doi":"https://doi.org/10.71207/ijas.v14i55.2540","title":"The possibility of using the target costing technique to achieve competitive advantage-an applied study in the men\u2019s clothing factory in Najaf.","display_name":"The possibility of using the target costing technique to achieve competitive advantage-an applied study in the men\u2019s clothing factory in Najaf.","publication_year":2024,"publication_date":"2024-10-27","ids":{"openalex":"https://openalex.org/W7220454262","doi":"https://doi.org/10.71207/ijas.v14i55.2540"},"language":"ar","primary_location":{"id":"pmh:oai:ojs2.journals.uokerbala.edu.iq:article/2540","doi":"https://doi.org/10.71207/ijas.v14i55.2540","is_oa":true,"landing_page_url":"https://journals.uokerbala.edu.iq/index.php/index/article/view/2540","pdf_url":null,"source":{"id":"https://openalex.org/S5406964778","display_name":"Iraqi Journal for Administrative Sciences","issn_l":"1818-1074","issn":["1818-1074","2958-6941"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210142005","host_organization_name":"University of Kerbala","host_organization_lineage":["https://openalex.org/I4210142005"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-1074","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://journals.uokerbala.edu.iq/index.php/index/article/view/2540","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5029809817","display_name":"\u062d\u0633\u064a\u0646 \u062c\u0645\u064a\u0644 \u063a\u0627\u0641\u0644","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"\u062d\u0633\u064a\u0646 \u062c\u0645\u064a\u0644 \u063a\u0627\u0641\u0644","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5157467571","display_name":"Hussein Jamil Ghafel","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Hussein Jamil Ghafel","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":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.56394341,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9916999936103821,"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":0.9916999936103821,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0017000000225380063,"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/T13886","display_name":"Operations Management Techniques","score":0.00139999995008111,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/target-costing","display_name":"target costing","score":0.9990000128746033},{"id":"https://openalex.org/keywords/competitive-advantage","display_name":"competitive advantage","score":0.9810000061988831},{"id":"https://openalex.org/keywords/cost-management","display_name":"cost management","score":0.6669999957084656},{"id":"https://openalex.org/keywords/market-prices","display_name":"market prices","score":0.453000009059906},{"id":"https://openalex.org/keywords/traditional-management-accounting","display_name":"traditional management accounting","score":0.640999972820282},{"id":"https://openalex.org/keywords/industrial-enterprises","display_name":"industrial enterprises","score":0.5580000281333923},{"id":"https://openalex.org/keywords/najaf","display_name":"Najaf","score":0.6850000023841858}],"concepts":[{"id":"https://openalex.org/C40149104","wikidata":"https://www.wikidata.org/wiki/Q5620977","display_name":"Factory (object-oriented programming)","level":2,"score":0.6642000079154968},{"id":"https://openalex.org/C530175646","wikidata":"https://www.wikidata.org/wiki/Q11460","display_name":"Clothing","level":2,"score":0.5978999733924866},{"id":"https://openalex.org/C117671659","wikidata":"https://www.wikidata.org/wiki/Q11049265","display_name":"Manufacturing engineering","level":1,"score":0.5737000107765198},{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.5575000047683716},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.462799996137619},{"id":"https://openalex.org/C2983843516","wikidata":"https://www.wikidata.org/wiki/Q11828862","display_name":"Clothing industry","level":3,"score":0.3555999994277954},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3061999976634979},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.3046000003814697},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.29179999232292175},{"id":"https://openalex.org/C99533047","wikidata":"https://www.wikidata.org/wiki/Q6206709","display_name":"Job costing","level":5,"score":0.28540000319480896},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.25920000672340393}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.journals.uokerbala.edu.iq:article/2540","doi":"https://doi.org/10.71207/ijas.v14i55.2540","is_oa":true,"landing_page_url":"https://journals.uokerbala.edu.iq/index.php/index/article/view/2540","pdf_url":null,"source":{"id":"https://openalex.org/S5406964778","display_name":"Iraqi Journal for Administrative Sciences","issn_l":"1818-1074","issn":["1818-1074","2958-6941"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210142005","host_organization_name":"University of Kerbala","host_organization_lineage":["https://openalex.org/I4210142005"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-1074","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.journals.uokerbala.edu.iq:article/2540","doi":"https://doi.org/10.71207/ijas.v14i55.2540","is_oa":true,"landing_page_url":"https://journals.uokerbala.edu.iq/index.php/index/article/view/2540","pdf_url":null,"source":{"id":"https://openalex.org/S5406964778","display_name":"Iraqi Journal for Administrative Sciences","issn_l":"1818-1074","issn":["1818-1074","2958-6941"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210142005","host_organization_name":"University of Kerbala","host_organization_lineage":["https://openalex.org/I4210142005"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1818-1074","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7220568821","https://openalex.org/W4299859134","https://openalex.org/W7217454315","https://openalex.org/W6949157158","https://openalex.org/W7098933545","https://openalex.org/W7217579772","https://openalex.org/W2964640474","https://openalex.org/W7221127040","https://openalex.org/W7221215845","https://openalex.org/W4393369800"],"abstract_inverted_index":{"\u062a\u0647\u062f\u0641":[0],"\u0647\u0630\u0647":[1,85,123],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[2,63],"\u0627\u0644\u0649":[3,58],"\u0628\u064a\u0627\u0646":[4],"\u0645\u062f\u0649":[5],"\u0627\u0645\u0643\u0627\u0646\u064a\u0629":[6],"\u0627\u0633\u062a\u0639\u0645\u0627\u0644":[7],"\u062a\u0642\u0646\u064a\u0629":[8],"\u0627\u0644\u062a\u0643\u0644\u0641\u0629":[9,59,77,111],"\u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629":[10,112],"\u0641\u064a":[11,21,35,41,82,134,156,163,173],"\u0627\u0644\u0634\u0631\u0643\u0627\u062a":[12,20,135,168],"\u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629":[13,137],"\u0628\u0648\u0635\u0641\u0647\u0627":[14],"\u0627\u062d\u062f\u0649":[15],"\u0627\u0644\u062a\u0642\u0646\u064a\u0627\u062a":[16,33],"\u0627\u0644\u0645\u0647\u0645\u0629":[17],"\u0627\u0644\u062a\u064a":[18],"\u062a\u0633\u062a\u062e\u062f\u0645\u0647\u0627":[19],"\u0627\u062f\u0627\u0631\u0629":[22],"\u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641":[23,165],"\u0642\u0628\u0644":[24],"\u0627\u0644\u0628\u062f\u0627":[25],"\u0628\u0627\u0644\u0625\u0646\u062a\u0627\u062c":[26],"\u0639\u0644\u0649":[27],"\u0648\u0641\u0642":[28],"\u0631\u0624\u064a\u0627":[29],"\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629":[30],"\u0644\u0644\u0634\u0631\u0643\u0629":[31],"\u0648\u0627\u062d\u062f\u0649":[32],"\u0627\u0644\u062d\u062f\u064a\u062b\u0629":[34,87,162],"\u062a\u062d\u062f\u064a\u062f":[36,94],"\u0633\u0639\u0631":[37,71,95,106],"\u0627\u0644\u0628\u064a\u0639":[38,72],"\u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641":[39],"\u0644\u0644\u0645\u0646\u062a\u062c":[40,54],"\u0633\u0648\u0642":[42],"\u0627\u0644\u0645\u0646\u0627\u0641\u0633\u0629":[43],"\u0628\u0639\u062f":[44],"\u0627\u0644\u0627\u062e\u0630":[45],"\u0628\u0646\u0638\u0631":[46],"\u0627\u0644\u0627\u0639\u062a\u0628\u0627\u0631":[47],"\u0645\u062a\u0637\u0644\u0628\u0627\u062a":[48],"\u0627\u0644\u0632\u0628\u0648\u0646":[49],"\u0648\u0631\u063a\u0628\u0627\u062a\u0647":[50],"\u0648\u0636\u0645\u0627\u0646":[51],"\u0627\u0644\u062c\u0648\u062f\u0629":[52],"\u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629":[53],"\u0648\u0645\u0646":[55],"\u062b\u0645":[56,98],"\u0627\u0644\u0648\u0635\u0648\u0644":[57],"\u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629.":[60],"\u0648\u0642\u062f":[61,125],"\u0628\u064a\u0646\u062a":[62],"\u0627\u0646":[64,84],"\u0646\u0638\u0645":[65],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629":[66],"\u0627\u0644\u0627\u062f\u0627\u0631\u064a\u0629":[67],"\u0627\u0644\u062a\u0642\u0644\u064a\u062f\u064a\u0629":[68],"\u0644\u0627":[69],"\u062a\u062d\u062f\u062f":[70],"\u0623\u0648\u0644\u0627":[73,97],"\u0628\u0644":[74],"\u062a\u0642\u0648\u0645":[75,99],"\u0628\u062a\u062d\u062f\u064a\u062f":[76,100],"\u0648\u0625\u0636\u0627\u0641\u0629":[78],"\u0647\u0627\u0645\u0634":[79,101],"\u0627\u0644\u0631\u0628\u062d":[80,102],"\u0627\u0644\u0645\u0646\u0627\u0633\u0628":[81],"\u062d\u064a\u0646":[83],"\u0627\u0644\u062a\u0642\u0646\u064a\u0629":[86],"\u0642\u062f":[88],"\u0639\u0627\u0644\u062c\u062a":[89],"\u0647\u0630\u0627":[90],"\u0627\u0644\u0627\u0645\u0631":[91],"\u0639\u0646":[92],"\u0637\u0631\u064a\u0642":[93],"\u0627\u0644\u0633\u0648\u0642":[96,107],"\u0627\u0644\u0645\u062e\u0637\u0637":[103,109],"\u0648\u0627\u0644\u0641\u0631\u0642":[104],"\u0628\u064a\u0646":[105],"\u0648\u0627\u0644\u0631\u0628\u062d":[108],"\u064a\u0645\u062b\u0644":[110],",\u0648\u0642\u062f":[113],"\u0623\u0638\u0647\u0631\u062a":[114],"\u0627\u0644\u0646\u062a\u0627\u0626\u062c":[115],"\u0623\u0646\u0647":[116],"\u064a\u062a\u0648\u0641\u0631":[117],"\u0644\u062f\u0649":[118],"\u0627\u0644\u0645\u0639\u0645\u0644":[119],"\u0627\u0644\u0631\u063a\u0628\u0629":[120],"\u0648\u0627\u0644\u0645\u0642\u0648\u0645\u0627\u062a":[121],"\u0644\u062a\u0637\u0628\u064a\u0642":[122],"\u0627\u0644\u062a\u0642\u0646\u064a\u0629,":[124],"\u0642\u062f\u0645":[126],"\u0627\u0644\u0628\u0627\u062d\u062b":[127],"\u0645\u062c\u0645\u0648\u0639\u0629":[128],"\u0645\u0646":[129,152,171],"\u0627\u0644\u062a\u0648\u0635\u064a\u0627\u062a":[130],"\u0623\u0647\u0645\u0647\u0627:":[131],"\u0642\u064a\u0627\u0645":[132],"\u0645\u062f\u064a\u0631":[133],"\u0648\u0627\u0644\u0645\u0639\u0627\u0645\u0644":[136],"\u0648\u0628\u0627\u0644\u062a\u0639\u0627\u0648\u0646":[138],"\u0645\u0639":[139],"\u0623\u0633\u0627\u062a\u0630\u0629":[140],"\u0627\u0644\u062c\u0627\u0645\u0639\u0627\u062a":[141],"\u0644\u062a\u0634\u0643\u064a\u0644":[142],"\u062d\u0644\u0642\u0629":[143],"\u062d\u0648\u0627\u0631\u064a\u0629":[144],"\u0644\u0645\u0646\u0627\u0642\u0634\u0629":[145],"\u0627\u0644\u062a\u0637\u0648\u0631\u0627\u062a":[146,161],"\u0627\u0644\u062a\u0643\u0646\u0644\u0648\u062c\u064a\u0629":[147],"\u0648\u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629":[148],"\u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629":[149],"\u0644\u0643\u064a":[150],"\u062a\u062a\u0645\u0643\u0646":[151],"\u0645\u0648\u0627\u062c\u0647\u0629":[153],"\u0623\u064a":[154],"\u062a\u0637\u0648\u0631\u0627\u062a":[155],"\u062d\u0642\u0644":[157],"\u0627\u0644\u0635\u0646\u0627\u0639\u0629":[158],"\u0648\u0644\u0645\u0648\u0627\u0643\u0628\u0629":[159],"\u0648\u062a\u0628\u0646\u064a":[160],"\u0625\u062f\u0627\u0631\u0629":[164],"\u0644\u064a\u062a\u0633\u0646\u0649":[166],"\u0644\u062a\u0644\u0643":[167],"\u062a\u062d\u0642\u064a\u0642":[169],"\u0627\u0644\u0645\u0632\u064a\u062f":[170],"\u0627\u0644\u0627\u0631\u0628\u0627\u062d":[172],"\u0638\u0644":[174],"\u0627\u0644\u0628\u064a\u0626\u0629":[175],"\u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629":[176],"\u0627\u0644\u0633\u0627\u0626\u062f\u0629":[177]},"counts_by_year":[],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2026-10-06T00:00:00"}
