The study seeks to achieve its goal in shedding light on costing technology based on time-oriented activities (TDABC) and its role in improving productivity efficiency in the economic unit. To a main hypothesis that the use of TDABC technology helps the economic unit in improving production efficiency through optimal utilization of resources and rationalization of costs. The sample of the study was the Diwaniyah Tires Factory, one of the factories of the General Company for Rubber and Tire Industries. The researcher applied the TDABC technology to the factory data for the year 2017 as well. About conducting personal interviews with the workers in the factory from all specializations, as the researcher adopted the applied study method to test the main study hypothesis and reach a set of results, the most important of which is that the application of TDABC technology on the cost of the product is more consistent with the actual use of resources in the company compared to traditional costing methods, The TDABC technology provides more important information on cost and pricing, which in turn It can improve manufacturing efficiency and thus improve product to rationalize costs.