Ali Alawaed - Department of Accounting, College of Administration and Economics, University of Kerbala, Iraq.
Khanjar Almagsoosi - Department of Business Management, Kut University College, Al kut ,wasit, ۵۲۰۰۱, Iraq.
Jawad Al-Kawaz - Department of Accounting, College of Administration and Economics, University of Kerbala, Iraq
Alwan - Department of Business Management, Kut University College, Al kut, wasit, ۵۲۰۰۱, Iraq.

This research deals with integrating RE and CBC in the product design process. RE improves the product value based on evaluate the competition products, whereas CBC aims to use a process approach to define activities and prelates those activities to products or customers using the product’s Characteristics. Integrating RE and CBC together leads to the improvement of product value, an increase of customer satisfaction, and support of competitive advantage. In this study first, a conceptual model of integration of these two approaches is provided and then the implementation procedures in product design cycle are explained, and finally, the results got from implementing it in an Electronic Industries company are discussed.

Characteristics Based Costing, Reverse Engineering, Integration of RE, CBC