أهمية استخدام منهج التكلفة المستهدفة في ترشيد قرارات التسعير : دراسة حالة مطاحن بالغيث الكبرى-سوق أهراس

الملخص EN

The study mainly aimed to reveal the importance of applying the target cost approach in rationalizing pricing decisions within the Algerian economic establishment, with a Case study of the greater belghith mills- souk ahras .

In order to achieve the objectives of the study, information was collected based on the questionnaire form that was designed to measure the perceptions of the frameworks of the studied institution towards the importance of applying the target cost approach in rationalizing pricing decisions.

The SPSS program was used in data analysis, and the study basically concluded that the application of the target cost approach, which is one of the cost management and planning tools, contributes to rationalizing pricing decisions