Abstract
Abstract The effective management of the cost requires the use of a set of tools and methods in order to reduce the control of cost. One of these tools is to use activities based management system ABM, where the cost is managed through management of activities that causing the emergence of this cost. The ABM depends on a set of analysis is the general framework of the system that can be used in identify the opportunities of cost reduction. As the ABM system integrated with the activities based costs system, the ABC through the use of the information is provided by the ABC, on activities and costs to achieve the goals and this was aimed by the research to clarify, so the case study methodology was used in an attempt to identify the opportunities of cost reduction in Mosul Dairy Plant. The research also concluded to number of conclusions and recommendations. .
