أهمية استخدام اسلوب التكلفة المستهدفة لتخفيض تكاليف الإنتاج : دراسة ميدانية على عينة من الشركات الصناعية العراقية

الملخص EN

The study aims to identify the target costing Approach which is considered one of the modern costing systems that has numerous benefits and advantages.

In addition, to identify if the Industrial Companies in Iraq realize the benefits of using Target Costing in reduced production costs.

The Target costing plays a major role in reducing the costs and as a result it increases the profit as well as the capability and continuity to compete under the economic and technological changes and under the modern industrial environment.

To achieve the goals of the study, the researcher has designed a questionnaire and distributed it to the employees in the Iraqi industrial companies.70 questionnaires were distributed but only 60 questionnaires were approved for the purpose of analysis.

The results of the study have shown that the industrial companies are aware of the importance of using target costing to reduce production costs, but they don't use it.

Besides, the industrial environment in Iraq is suitable to implement this Approach.