THE ROLE OF THROUGHPUT ACCOUNTING IN ACHIEVING COMPETITIVE PRIORITIES: AN APPLIED STUDY IN THE IRAQI CEMENT SECTOR

Abstract

The purpose of this study is to determine the degree to which the Throughput Accounting technique can be used. It has been applied to the Mas Iraq Cement Company as one of the cement companies in the study population that faces increasing competitive challenges, as well as to provide information about bottlenecks and constraints, how to manage them, how to increase Throughput to achieve an operating profit, how it prioritizes quality production over cost reduction, and how it supports competitive primacy. By identifying the production process bottleneck and reducing costs without compromising quality, this study isaimed to demonstrate the value of Throughput Accounting as a contemporary cost and administrative strategy that can adapt to shifting consumer demands, competitive market conditions, and economic advancements. The study concluded that using the Throughput Accounting technique within industrial companies has an effective and efficient role in raising the level of operational efficiency and achieving competitive Priorities.