الملخص

Abstract
The most important strengths of the Attribute Based Costing and the quality function deployment are the interest to meet the requirements of customer which have become the key point to success any economic unit because there is no the futility to produce products that do not fit and do not meet those requirements Therefore, both the two techniques, and due to nature of their work steps in the early phases of life cycle of the product (design phase), its contribute to reflect desires of customers on major issues of interest to them in form of specifications, which helps to find a balance between the objectives of the economic unit through submit an analysis of the cost product structure, and knowing the cost burden which is not suitable for disposal that it contributes to improve the value of its products and thus support its competitiveness on the one hand, and, on the other hand the objectives of its customers, which confirms on obtaining high quality products and low cost and specific specifications. The research aims to study the most important points of integration between the Attribute Based Costing and the quality function deployment and their role to minimize costs borne by the product through analysis of costs according to customer requirements and specifications that cause that cost. The research has been applied in the General Company for Leather Industries as it provides multiple products with direct need and contact with the customer, which contributes significantly for testing the research hypothesis. The research has reached many conclusions, one of the most important is that the integration between both the two Attribute Based Costing and the quality function deployment leads to improve the planning and costs control, because of they can access into the different details of component of the product that help for choosing the correct combination of a product's cost as well as to determine the fair price in keeping with the market.