The current research aims to study the importance of applying lean accounting technology with its important tools such as (value stream, points box, continuous improvement) and pointing to the role of correct behaviors by the decision maker that helps in making the right decision in improving the quality of the product and its reflection on reducing its cost Reducing waste and wasting of resources, meeting customer requirements, and trying to apply it in one of the factories of the Southern Cement Company represented by the Kufa Cement Factory, the sample of the research, and to achieve this goal, it was adopted in the application of lean accounting tools on the laboratory data obtained by the result of coexistence field Take a look at the laboratory records for the sample. The researchers reached several conclusions, the most important of which is that the research sample represented by the Kufa Cement Factory is far from the concept of lean accounting, including the important tools and what it reflects in its application of a role in improving the quality of the product, including this concept holds multiple meanings, in addition to not paying enough attention to achieve customer satisfaction Which is one of the important constituents of the newly targeted, because the customer has become the starting point for the business of economic units and the basis of their survival in the market. Also, not taking into consideration the behavior of the decision-maker, which may not be in harmony with the organization and reflected in making weak decisions that affect the concept of lean accounting.

The purpose of this study is to direct interest in using the sound methodology in cost management and to choose a more effective approach to managing costs from a series of alternatives in order to obtain more accurate data on the cost of the product. Competition in the market, Clarifying the role of the time-based product life cycle costing technique in providing integrated information on resources and their costs and for each stage of the product life cycle, which would contribute to managing costs throughout the product life cycle. To achieve this goal, the time-based product life cycle costing technique was applied on data obtained from the laboratory records, the research sample, as well as the field experience. The research reached several conclusions, the most important of which is that the failure of traditional cost systems to meet the requirements and objectives of management as they are no longer able to provide accurate data that help the administration in making decisions as a result of changes and developments in the business environment, most notably the intense competition, which resulted in the emergence of modern techniques in the field of management Cost that is able to keep pace with these changes and developments. The most important of which is the time-based product life-cycle cost technique.