The use of (PFABC) method in improving performance case study in the Mosul dairy plant


This research aims to apply the Performance-focused Activity Based Costing Method (PFABC) in Alban Mosul Lab for the purpose of performance evaluation and improvement, The research reached a set of conclusions, the most important of which is the possibility of applying (PFABC) method in industrial units to reduce the cost of products, which helps in reducing the selling price and then increasing sales, which will lead to increased profitability and improve the competitive position of the factory, and helps in calculating the quantity deviation, price deviation and productivity for each activity. Separately, which helps to address these deviations and work to amend the standards for the coming period as well as provides information that helps in the process of control, planning, evaluation and improvement of performance, The research also recommends using (PFABC) method in industrial units to reduce costs, increase profitability, identify deviations, and work to address them for the purpose of improving performance, as the data obtained from the Mosul Alban Factory for the month of July of 2019 were relied on.