استخدام أدوات إدارة التكلفة الاستراتيجية مدخلا لتحديد بيانات التكاليف الملائمة في قرارات التسعير بالتطبيق في الشركة العامة لصناعة الأدوية و المستلزمات الطبية-نينوى

الملخص EN

This study aimed at manifesting the role of the strategic cost management tools in terms of identifying the relevant cost data in pricing decisions in order to make pricing decisions.

That many Iraqi companies suffer from an international competition due to the agreements of the World Trade Organization, which made the world a small village in which fierce competition prevails.

So, companies had to confront the international competition through adopting modern tools of managerial accounting in general and adopting cost accounting in particular, Based on what has been mentioned above, the study tackled the strategic cost management in terms of the concept, importance and objectives.

Moreover, the study also dealt with the types of cost data in addition to the pricing decisions to identify the impact of using the strategic cost management tools in the suitable cost data for pricing throughout using two tools of the strategic cost management tools: the benchmarking and the target cost.

A comparison was made for the production costs concerning four products in Nineveh Drug Company with the cost data in Samara Drug Company as the first stage.

While in the second stage, a comparison was made between the cost data of the four products in Nineveh Company with the cost data of the foreign products, through the benchmarking, target cost and the analysis the cost data of the four products, the study concluded that it is possible to identify the cost data suitable for pricing.

The study also indicated the possibility of identifying the costs that have defects when adding costs to the products as well as identifying the amounts of money that should be decreased to reach the targeted cost.