التكلفة المستهدفة كأداة لترشيد القرارات التسعيرية بين الإطار النظري و الواقع العملي : دراسة ميدانية

الملخص EN

The study aims to clarify the conceptual and practical framework for estimating target cost as a tool for rationalizing pricing decisions.

The study was conducted using the descriptive and analytical approach by applying it to a sample of 76 individuals from the economic institutions in the valley in the year 2021.

We concluded that there is a large degree of awareness of the advantages and benefits of following the target cost approach as a means to achieve rationalization of pricing decisions.

Institutions also have the necessary components to implement the cost approach.

However, this is offset by a number of low-impact challenges.