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Product cost rationalization using time-driven resource consumption accounting and Tear-down analysis Cover

Product cost rationalization using time-driven resource consumption accounting and Tear-down analysis

Open Access
|Sep 2025

Authors

Husam Muhammed Ali Alawaed

ORCID

husam.m@uokerbala.edu.iq

Department of Accounting, College of Administration and Economics, University of Karbala, Karbala, Iraq

Ahmed Naser Abbas Aldaimi

ORCID

ahmed.naser@uokerbala.edu.iq

Department of Accounting, College of Administration and Economics, University of Karbala, Karbala, Iraq

Ali Abdulhassan Abbas

ORCID

ali.abd.alhassan@uokerbala.edu.iq

Department of Accounting, College of Administration and Economics, University of Karbala, Karbala, Iraq

Salah Mahdi Jawad Al-Kawaz

ORCID

Salah.m@uokerbala.edu.iq

Department of Accounting, College of Administration and Economics, University of Karbala, Karbala, Iraq
DOI: https://doi.org/10.30657/pea.2025.31.29 | Journal eISSN: 2353-7779 | Journal ISSN: 2353-5156
Language: English
Page range: 311 - 328
Submitted on: Jan 26, 2025
Accepted on: Jul 23, 2025
Published on: Sep 26, 2025
Published by: Quality and Production Managers Association
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year

© 2025 Husam Muhammed Ali Alawaed, Ahmed Naser Abbas Aldaimi, Ali Abdulhassan Abbas, Salah Mahdi Jawad Al-Kawaz, published by Quality and Production Managers Association
This work is licensed under the Creative Commons Attribution 4.0 License.