In light of the competitive environment, traditional systems for measuring costs have become unable to provide the necessary information to decision-makers, and do not give accurate and clear numbers. This is also the case about the value and quality of these products. The importance of research is evident by showing the role of both the method of measuring costs based on specifications and their role in making decisions. Pricing, and the role of the activity-based costing method in providing the information necessary to make the necessary decisions to improve products. This research aims to demonstrate the role of the costing approach based on specifications in providing the information necessary to reduce product costs, highlighting the concept of activity-based costing and its role in setting prices. Products.

Production Costs, Activity-Based Costs, ABCII

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