Mr. Thaer Saeed Fakhri, Director of Accounts at the College of Education for Pure Sciences at the University of Karbala, obtained a master’s degree from the Islamic University of Lebanon for his thesis entitled (Integration between the Two Techniques of Balanced Grade Card and Target Costing in Evaluating and Improving Strategic Performance, an Applied Study in the Kufa Cement Factory) . The thesis aimed to study the use of the target costing technique and its application in the research sample represented by the Kufa Cement Factory, due to the presence of a traditional costing technique that is unable to evaluate and improve strategic performance, and to evaluate and improve strategic performance by applying balanced scorecard standards in the research sample represented by the Kufa Cement Factory. In addition to generating integration resulting from the combination of balanced score card technology and target costing for the purpose of evaluating and improving strategic performance. The most important results of the research were that the traditional cost regulation used in Iraqi economic units in general and the Kufa Cement Factory in particular does not meet the requirements and objectives of the administration and does not help in the decision-making process. The letter recommended that the Kufa Cement Factory be interested in integrating between the balanced score card techniques and the target costing technique because of the important role of integration in reducing costs, increasing economic competition, and improving overall performance. These techniques also help measure financial and non-financial performance and know the extent to which economic units achieve their strategic goals as well. On activating the guiding role of Iraqi universities in directing economic units operating in the governmental and mixed public sector with the most important recent developments occurring in the fields of cost accounting and increasing profits, improving profitability indicators, and improving productivity indicators.
