أهمية التكلفة المستهدفة في تحقيق ميزة التكلفة أقل : دراسة حالة شركة الأنابيب و عتاد الري بالسقي-وحدة برج بوعريريج

الملخص EN

The aim of this study is to introduce the technique of Target Costing that has been for many years a smart secret weapon for Japan.

This technique has a significant role in the reduction of costs; it is considered as one of the most important techniques of strategic cost management that fit the requirements of the modern competitive environment which is witnessed by the Algerian institutions.

It helps to make the local products more qualified and competitive in both, domestic and foreign markets, by achieving a competitive cost advantage.

This technique was applied at tube and irrigation equipment company- Bordj Bou Arreridj Unit, using the simulation approach, This approach allowed us to prove a hypothesis which sites that the contribution of Target costing to reduce costs and achieve a lower cost advantage.