Logistics Cost Analysis using Time-Driven Activity-Based Costing (TDABC) as a Decision-Support Tool: An Applied Study at Al-Kufa Cement Factory

This study seeks to apply Time-Driven Activity-Based Costing (TDABC) to support decision-making in terms of logistics cost, and the study will use the TDABC method for examining logistics cost at Al-Kufa Cement Factory. The problem the study sought to solve was the lack of accurate techniques for assigning and analyzing logistics costs, which leads to poor decisions about distribution, storage, and transportation. The study used a descriptive-analytical method and had an applied component that included data collection from production records and analysis using the TDABC method. Once the key logistics tasks and the corresponding time cost rate were identified, the actual cost of each task was calculated. Results indicated that the TDABC strategy improves supply chain efficiency, reduces resource waste, and provides more accurate and transparent logistics cost elements than previous methods, enabling manufacturing decision-makers to have comprehensive data that reduces costs and improves competitiveness, which suggests that TDABC should be applied more widely in industrial institutions, particularly in industries with a high level of logistics activity.