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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.

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.