The aim of the research is to employ modern administrative techniques as a system that maintains competitive advantage, through accurate measurement of costs and achieving the highest control over resources and efficient utilization of resources. The Iraqi General Company for Cement / Kufa Cement Factory, the application of the two technologies together leads to a reduction in costs and an enhancement of the competitive advantage. For the purpose of applying the two techniques, a number of conclusions were reached, the most important of which are: that employing the techniques of value flow costs and accounting for the consumption of time-oriented resources contributes to reducing costs. It combines the advantages of (TDABC) technology, (GPK) technology, and the advantages of value costing technology, to make informed decisions strategy to support the competitive advantage and the results of the research concluded that the ability of these technologies to identify and distribute costs in an easier and less complicated way and reduce losses and waste of effort and time, to achieve better control over costs and contribute to achieving a competitive advantage.