Abstract
The research aims to identify the importance of the re-positioning strategy in rationalizing the costs of the Abu Ghraib dairy factory, through the use of quality costing technology, because of the importance of this technology in the inventory and measurement of quality-related activities, which facilitates the process of making production and pricing decisions in the laboratory, as well as the importance of quality The characteristics of the product and its impact on creating value for the product and the customer, which is reflected in achieving a competitive advantage that enables the factory to meet the challenges of the market, as the problem experienced by most of the units operating in the Iraqi market is weak competition, due to the weakness of their traditional cost systems in providing information that helps in taking Decisions, and in order to test the research hypothesis, the Abu Ghraib dairy factory was chosen, as the research reached the possibility of rationalizing costs through the application of quality costing technology to the factory’s products, which is reflected in achieving a successful repositioning strategy, which could lead to changing the competitive center of the laboratory for the better.