Abstract

TD-ABC technology is one of the important technologies, because it provides solutions to the problems that economic units suffer from, which is the high prices of local products compared to competing foreign products, which led to the creation of great pressure in front of economic units due to the low quality of production and its high costs and the research problem was the following question ( Does the use of TD-APC technology help to allocate its indirect industrial costs and distribute them more fairly between the products used by them and does it affect administrative decisions, and therefore the goal of researching to clarify the concept of TD-APC technology, and explain its role in rationalizing administrative decisions, and the study gained Its importance is that the role that modern accounting techniques play in addressing shortcomings in traditional systems by being the fact that most economic units need to be reviewed in their current reality because they use traditional cost systems that led to the exit of their products from competition, and in this regard the study recommended using modern technologies to confront The intense market competition and the most important of these technologies is the TD-APC technology that focuses on addressing indirect costs, taking the customers ’desire with an eye Considering, market competition, cost management and the allocation of indirect costs.