مساهمة التكلفة المستهدفة في تخفيض التكاليف : دراسة حالة مؤسسة بيسكو فروي-بسكرة

الملخص EN

Our goal through this study is to highlight the role of the target cost method in reducing costs, by identifying the steps of the method in reducing costs, as well as its importance in maximizing the profits of institutions through its application.

This study concluded a set of results, the most important of which is that the target cost method combines customer requirements, product quality and cost reduction, so it is considered an entry point for cost reduction and management in the planning and product design stages, but most Algerian institutions cannot apply this method due to lack of capabilities.