تطبيق طريقة التكلفة المستهدفة لدعم الميزة التنافسية في المؤسسة: دراسة تحليلية

الملخص EN

This paper aimed to highlight the ultimate role of the target cost method when applied to companies, and its supporting effect for the competitive advantage.

By adopting a descriptive approach, using a questionnaire designed for and addressed to professionals of accounting whether they are licensed professionals or heads of financial services of some economic institutions located in the Wilaya of Ain Temouchent-Algeria, the study explores the relationship (target cost method / competitive advantage).

After collecting and analyzing the responses, the study concluded that there is a significant correlation between the competitive advantage and the application of the target cost method in Algerian companies the object of the study.