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This paper focused on the Concurrent Engineering which is a powerful model for product development and many firms need to remain in the competition market. It has an important role for the product development process via reduced a manufacturing time, higher product quality, lower cost in the manufacturing process and meeting customer requirements, which are key factors to determine the success. The paper shows the role played by the development of Concurrent engineering through its four dimensions after adding the fourth dimension called product sustainability design, which is complementary to other dimensions and is no less important, especially after environmental manufacturing has become a commitment to the environment and society itself. The four dimensions integrated for enhancing the competitiveness of firms. Results showed two aspects. Firstly, presented the role of concurrent engineering developed through its four dimensions in developing concurrent products, while the second aspect shows the contribution of each of the four dimensions of concurrent engineering to enhance competitiveness through its indicators. Findings revealed that the four-dimensional concurrent engineering contributes, through all its dimensions, to achieving rapid access to sustainable products that meet the desires of customers with low costs, which in turn was reflected in enhancing the competitiveness of firms.

The purpose of this paper is identify the application of material flow cost accounting in light of the innovation of the green product for the purpose of producing green cement in the Kufa Cement Factory of the Iraqi General Company for Cement, as the research problem was that the traditional cost systems used in the laboratory are unable to provide sufficient data for management on the costs of waste and loss resulting during Production processes in the natural and operational resources represented by the value of raw materials, energy and water generated during production processes that leave the economic unit in the form of waste (waste) Therefore, it is reflected in the inefficiency of production, a decrease in the quality of the product, and a failure to keep pace with the aspirations of customers, so several questions emerged from the problem. Enhancing the competitiveness of the Kufa Cement Factory? Is there a possibility to account for material flow costs in light of green product innovation in providing green products? In order to achieve the objectives of the research and answer its questions, the quantitative analytical approach was adopted to employ the material flow cost accounting technique in drawing a map of the flow of materials and energy to identify opportunities for improvement in the production process of the produced green cement, reduce environmental impacts, the amount of waste and emissions, optimal use of resources, formulate improved manufacturing plans and more. cost effective. The production of green cement has been achieved from the material flow cost accounting technique and the innovation of the green product through the step of controlling material waste through internal recycling (of kiln dust) to produce green cement (CKD) With the change in the type of fuel used in rotary kilns with natural gas instead of black oil as an alternative option to reduce costs and reduce emissions to the environment, one of the most important results of the study is that the option to eliminate waste through internal recycling of cement kiln dust achieves financial savings of (11) billion Iraqi dinars. The research reached several conclusions, the most important of which are: the necessity for the laboratory to benefit from the application of material flow cost accounting and green product innovation, to achieve environmental and financial benefits.

The attention to capacity utilization in the cost accounting literature, the gap is related to mechanisms and effects conditions costs responses to capacity utilization changes. Based on asymmetric cost theory, the study develop an explaining how and under which conditions perceived capacity utilization affects the degree of asymmetric costs. The results indicated that perceived capacity utilization interacts with capacity changes to predict costs stickiness. This article study supported the professional understanding of capacity utilization and has key implications for managers' practices.

The paper tried to examine the effect of demand change on cost behavior and determine the type of relationship based on economic theory for asymmetry phenomenon, which implies that costs are more likely to increase when demand increases are greater than demand decreases. Study methodology tests the hypotheses of nonlinear relationships among the variables used in the proposed model. The proposed model has been tested by using multiple regression analyses depended on data have collected from Iraqi factories of cement manufacturing in ten years. The results showed that cost associated with demand changes on nonlinear relationships asymmetrically which degree of cost asymmetry drives via demand, costs arise relative to demand is higher than costs fall. The value of research is the first to present and examine the economic model of asymmetric cost behavior by demand changes in Iraq. A little literature has tested the effects of demand fluctuation on cost behavior, which is changed the organizational understanding from considerations of accounting to economics within a competitive environment.

This paper analyzes the cost asymmetry through managerial expectations in a nonlinear regression function. Two development determinants, asymmetry co-integration and managerial expectations are also considered. The results revealed that managerial expectation had an impact on the wholesale cost asymmetry response. The managerial optimism is pronounced that show cost asymmetry response for sales, and inventory assets increased higher than decreased with the changing of the expectation basic coefficient and the values of contract parameters. Finally, the impacts of the managerial expectations, cost basic coefficient, and values of the contract parameters are analyzed for illustrating the results of the proposed nonlinear models with the help of numerical experiments. The research examined the short-run and the long-run effects of asymmetry co-integration and managerial expectation changes on the cost behavior in Iraq using the nonlinear regression function.

Existing capacity factors are able to drive cost stickiness behaviour and can explain asymmetric random variables. The effect of capacity expansion decisions on cost response with respect to changes in capacity factors is still unclear. Capacity factors affecting asymmetric cost behaviour has been investigated by providing alternative view(s) which takes precedence of cost behaviour, resources adjustment cost and capacity problems into consideration. Cost stickiness is affected by capacity factors and this eventually leads to complex capacity problems and estimates of adjustment costs. Motivated by the limitations of existing asymmetric cost behaviour and capacity factors, this paper seeks to integrate sticky costs with operations/production literature that provides a comprehensive review of which capacity expansion factors drives asymmetric cost behaviour for internal and external users of accounting information. This paper adopts the capacity expansion decision as new approach including strengths, weaknesses and opportunities that identifies proxies in connection with asymmetric cost behaviour.