The Impact of Time Driven Activity Based Costing on Competitive Advantage in the Kurdistan Region of Iraq Economic Unit

Abstract

The current research explores the important role TDABC to initiate basic and important elements of competitive advantages in education sector economic units. Private universities and institutions in the current dynamic and complex environmental circumstances should consider TDABC as a unique tool and perceived to be good in the hand of managers to improve the abilities of their competitive advantage. A sample of (137) respondents have been analyzed by using statistical methods (SPSS 24), and principally measure of TDABC as employed construct measure enhance effectiveness measures of competitive advantage components which represent in this study (cost, quality, time and innovation). Although, analysis of the study model test shows a statistically significant association of proposed TDABC perspectives on determinants of competitive advantage; hence result recommends reliance on TDABC orientation on private university and institution performance and competitive advantage.