أثر تطبيق مدخل التكلفة المستهدفة على تطوير إعداد الموازنات التخطيطية التشغيلية : دراسة ميدانية على عينة من المنشآت الصناعية في قطاع غزة

الملخص EN

The study aims to demonstrate the impact of applying the target costing approach on developing the preparation of operational planning budgets in industrial firms operating in the field of sanitary ware manufacturing in the Gaza Strip.

, Production manager, head of accounts, accountant, ...

etc.).

Where the study reached a set of results, including: The components of the target cost application have an important impact on developing the preparation of operational planning budgets, the most important of which are: industrial establishments use accounting system commensurate with their activity, and they have a good cost estimation system based on historical cost and market studies.

The elements of the target cost have an impact on developing the preparation of operational planning budgets, the most important of which is Determine the target cost because of its very large impact by using it as a good standard consistent with the conditions of the establishment and during the planning and design stages before starting the production process.

The interest of the establishments in developing the preparation of operational planning budgets on the basis of modern approaches, such as the target cost input.

The study also reached a set of recommendations, including: The necessity for industrial establishments to pay attention to the target cost input to determine the target cost as a standard for planning sales, costs and profits to develop the preparation of operational planning budgets, and to evaluate performance to compare it with the actual performance in the establishment.

Pay attention to customers' desires when determining the target price, and to determine the target profit margin based on long-term profit plans,Coordination between all sections and departments of the establishment when determining the target cost of replacing the estimates of the cost items according to the traditional method when preparing operational planning budgets in the industrial establishments operating in the Gaza Strip, The necessity for industrial establishments to pay attention to focus on organizing training courses for cost employees to use the target cost approach for preparing operational planning budgets.