Due to traditional costing systems lack of pricing products and to fulfill the strategic management demands to go along with the contemporary business environment that aims to control costs after finishing the production which involved looking for the pricing techniques that focusing on the stages of produce life cycle as they are the principles of costing; is that Kufa cement plant suffers from a strong competition leads to decrease its sales due to the policy of flooding the Iraqi market with the different kinds of cement from different sources or origins because it followed traditional methods to count the products cost which reflect negatively on surviving, development and minting its position To put an end for this effect, we have to get rid of the counting traditional methods and management and turn towards using more effective techniques to achier the competitive advantage.