دور التكامل بين أسلوبي سلسلة القيمة و التكلفة المستهدفة في الكشف عن انحرافات الأداء المالي للمؤسسة الاقتصادية : دراسة حالة في شركة الإسمنت بتبسة

الملخص EN

This research aims to study the value chain and target cost, and the role of integration between them in evaluating the financial performance of the economic enterprise, by focusing on reducing costs for products, this, in turn, helps the institution in reducing the prices of its products, and thus raising its market share in light of the modern business environment, which was characterized in the recent period by a large recession.

the two methods have been applied in the cement company of Tebessa, as it is the largest company capable of applying such methods, due to the availability of information on the one hand, and the fulfillment of the condition of staging in production, and this fits the approach of working on the two methods.

the results of the research indicate the possibility of applying the two methods together, in addition to achieving one of the most important objectives of the research, which is reducing product costs through integration between the target cost and the chain of activities.

the hypotheses were also clearly rejected due to their contradiction with the reality of applying the two methods in the institution under study.