مساهمة أسلوب التكلفة المستهدفة في تحسين الأداء المالي للمؤسسة الاقتصادية : دراسة حالة مؤسسة النسيج و التجهيز Tifib بسكرة

الملخص EN

This study aimed to know the role played by the target cost method in improving the financial performance of the economic institution, as it is one of the modern methods of cost accounting.

In order to answer the problem of the study, the descriptive analytical method was relied on to study the reality of the TIFIB Textile and Equipment Corporation in Biskra.

The study concluded that by trying to apply the target cost method, the lowest cost advantage of the products was achieved while maintaining their quality level, which leads to maximizing their profits and improving their financial performance.