دور تقنية الكلفة المستهدفة في تخفيض كلفة المنتج : دراسة تطبيقية في الشركة العامة للصناعات الكهربائية و الإلكترونية

الملخص EN

The economic developments and changes that accompanied the business environment, especially the manufacturing environment, as well as technological advances in theprovision of information have had a significant impact on the future and operation ofeconomic units, as these developments impose the continuous progress of economic unitsthrough the quality of their products and operations as well as reduce their costs, andtherefore requires these companies The trend towards the use of contemporaryadministrative and cost techniques, especially the techniques of strategic approach tocost management.

The aim of this research is to indicate the role of the target costtechnology in determining the cost of the 80L heater product in the General Companyfor Electrical and Electronic Industries, where it was found that the target costtechnology plays a big role in improving the competitive situation by calculatingproduction costs and prices, in addition to achieving the