Purposes: The aim of this study is to examine the effect of cost-based ABC II specifications to achieve sustainable development goals, in order to support decision-making to meet the competitive advantage features for a sample of manufacturing firms in the Kurdistan region of Iraq. Moreover, it aims to achieve a competitive advantage, whether by producing products according to customer requests or improving it or changing production techniques.   Theoretical framework: Industrial companies currently make considerable effort to maintain and grow in the existing competitive market. The implementation of advanced technologies and contemporary production techniques are key features in helping them to do so. Additionally, sustainability achievement is another key objective for industrial firms to stay competitive in the current era of business. Theoretically, it is believed that new managerial accounting techniques positively contribute to sustainable development goals achievement.   Design/ Methodology/ Approach: This study uses an explanatory research design for the analysis of data collected through a constructed questionnaire distributed to managers, accountants, auditors and engineers of the selected sample companies. The final sample size is 97 collected questionaries out of 108 distributed forms among the purposively selected sample of cement and iron manufacturing firms in the Sulaimani city. Quantitative data is collected and analyzed using various statistical techniques including structural equation modeling.   Findings: The results show that cost technology based on ABC II specifications has a significant effect on its contribution to achieving sustainable development goals. Moreover, the relationship between cost technology based on ABC II specifications and its contribution to achieving sustainable development goals is a strong positive significant relationship. Cost technology based on ABC II specifications can only explain 28% of the variation in the achievement of sustainable development goals.   Research, Practical & Social implications: ABC II technology represents an important point in raising social and organizational awareness by raising the level of environmental protection according to product specifications, reducing pollution resulting from production processes, and increasing competitiveness in the market. Furthermore, managers should pay high attention to the sustainable development goals by following a cost technique based on the ABC II specifications, taking into account the framework of the proposal in the sustainable development goals in each of the cement and iron companies.   Originality/ Value: This paper provides a significant new insight from a developing region of Kurdistan to the literature around sustainability development and the attribute-based costing technology.