Vol. 5 No. 04 (2025): Volume 05 Issue 04

The current research aims to address the problem faced by the study sample company, which is characterized by inefficiency and inaccuracy in cost management to support competitive advantages due to its adherence to traditional systems. This is achieved by adopting modern cost and administrative accounting methods and techniques consistent with the rapid changes in the Iraqi economic environment. This approach aims to manage costs and support competitive advantages by using the cost-based specification (ABCII) and target costing (TC) techniques in a complementary relationship, ensuring improved competitiveness and financial position for the economic unit in the study sample. This, in turn, positively impacts economic development in Iraq. The current study, titled "Integration of the Cost-Based-Specification and Target Costing Techniques for Cost Management and Supporting Competitive Advantages," derives its importance from the fact that ABCCI and TC techniques provide appropriate information that contributes to more accurate management of product costs and provides the necessary support for producing and delivering the final product with the specifications and features desired by the customer at the lowest possible cost. The importance of the current study also lies in demonstrating the cognitive centers of the variables that contribute to the product's competitiveness in the market.

This study explores the generational differences in consumer behavior regarding shopping channel preferences for fashion products. With the growing shift towards digital platforms, understanding how different generations engage with both online and offline shopping channels is crucial for retailers. The study investigates the shopping habits of four generational cohorts—Baby Boomers, Generation X, Millennials, and Generation Z—using a mixed-methods approach, including surveys and semi-structured interviews. The results show significant variations across generations: Baby Boomers primarily prefer physical stores for the in-store shopping experience, while Millennials and Generation Z lean heavily towards online shopping, with the latter group influenced by social media and influencers. Generation X displays a balanced preference, often utilizing both online research and in-store purchases. These findings suggest that retailers must tailor their strategies to meet the unique preferences of each generation, integrating both physical and digital touchpoints to enhance the customer experience.