أثر استخدام التكلفة المستهدفة على قرارات التسعير بالتطبيق على الشركات الصناعية المساهمة العامة المدرجة في بورصة عمان

الملخص EN

This study aims to identify the impact of using target costing on pricing decisions with one main hypothesis and six sub-hypotheses were formulated related to six dimensions of target costing which were: (target profit margin, competitor analysis, focus on consumer, target selling price, the collaboration with the value chain members and designing and planning product) on pricing decisions, and after a comprehensive survey of (63) manufacturing companies listed in Amman Stock Exchange, (58) companies that cooperated with the researchers which represented (92%) of total corporations.

The main findings were the presence of a significant statistical impact of using the target costing and its six dimensions on pricing decisions, the strongest factor in the effect was designing and planning product and the weakest was target profit margin, and one of the recommendations is to prepare similar studies on other sectors.