أثر التكامل بين مدخلي التكلفة المستهدفة و إدارة الجودة الشاملة على تحقيق البعد البيئي للتنمية المستدامة في شركات مياه الشرب و الصرف الصحي

الملخص EN

The researcher attempts to clarify the impact of the integration between the two approaches to Target costing & Total quality management on achieving the goal of the environmental dimension of sustainable development in drinking water and sanitation companies, by identifying the real needs and requirements of customers on cost reduction to reach a target cost figure that enables setting a price and quality that meets the customer's expectations and represents real value.

Ensures achieving the goal of the environmental dimension of sustainable development.

The results of the study: through the target cost approach, it is possible to determine a price that achieves customer satisfaction through the production of a high-quality product/service at a low cost and improves the achievement of the goal of the environmental dimension of sustainable development.

Also there is a significant positive relationship between integrating target costing with The objective of the environmental dimension of sustainable development based on product/service pricing in light of customer expectations and sustainable development of companies.

The study recommends the need to direct companies to use modern approaches to pricing that include achieving the goal of the environmental dimension of sustainable development in a way that maximizes the value of the product/service for customers and companies.