In light of the conditions and changes that the Iraqi economic is currently experiencing, the products of the majority of the Iraqi economic units, including the companies witness downturn. This research aims at demonstrating the steps of integration between the attribute based costing (ABCII) and target costing (TC) technologies, and to demonstrate their practical impact on managing costs and supporting competitive advantages to enhance the competitiveness of Al-Narges company. Data were collected from 75 participants who use and deal with this product from customers, retailers and construction companies of Al-Narges Company for the production of plastic pipes, the UPVC pipe producer factory (25mm\ 1.5 mm\10 bar). Results indicated that the application of integration between the ABCII and TC technologies leads to reducing the cost of the UPVC pipe product (25 mm / 1.5 mm / 10 bar) by (234$). Hence, the total cost of the product decreased to (1,764$). It had costed according to the traditional system (1,998$), i.e. a reduction rate of (11%), which is reflected in the decrease in the selling price of the product to become (2,182$) instead of (2,398$) Dollars, i.e. a reduction rate of (9%). This reduction gives greater flexibility in the product pricing process in light of the intense competition in the market. It is recommended that Al-Narges' company to adopt modern administrative and cost methods and techniques to achieving stability in the competitive and financial position of the company