توظيف أسلوب الهندسة العكسية في تخفيض التكاليف في ظل تقنية الكلفة المستهدفة : بحث تطبيقي في الشركة العامة للصناعات النسيجية في الحلة-معمل قديفة بابل

الملخص EN

The strength of the competition between the companies that resulted from the new developments in the business environment has made the cost element one of the most important areas in which enterprises seek to compete in the modern environment.

Based on this approach, several techniques and methodologies have originated to manage cost reduction, which will support Management.

The aim of this research is to use the method of Reverse Engineering to reduce the cost of the product, under the target cost techniques, In order to reach the goal of the research, the basic hypotheses has been formed stating that employing the teardown analysis approach under the target Costing technique in the General Company for Textile Industries that face up the highest Competitive that lead to reduced product cost and support the competitive advantages of the company.

Finally, he proposed a set of recommendations in the light of the findings.