مدى توفر مقومات تطبيق مدخل التكلفة المستهدفة لدعم الميزة التنافسية في المشروعات الصغرى : دراسة حالة على المشروعات الصغرى الخدمية (التعليمية)‎ في مدينة سرت

الملخص EN

This study sought to identify the extent of the ability of the service sector to adopt and apply the target cost method to manage and reduce costs and increase competitiveness in the market, especially in private educational institutions in the city of Sirte for their effective contribution to the development of the city and society as a whole.

The case study method was based on the two companies, the British side for education and training, and Al-Alam degrees as small projects in the city of Sirte.

The tools used in the study are the information and documents provided by the companies under study.

The data was obtained through direct viewing of the documents of the companies under study, and personal interviews with some officials in the companies under study.

The results of the study showed that these companies do not use cost accounting methods due to the lack of good understanding of them, which negatively affects their success and continuity in the competitive market.

We focus the companies under study on the quality of service and excellence, and satisfy customers through the appropriate cost and price, and thus apply part of the ingredients on which the target cost is based.

It was also shown by calculating the target cost of the services provided by Al-Alam Dargat that it can achieve cost savings, if it follows the basic principles of this method.

Hence, the study recommends these companies and their counterparts to work hard to implement the target cost approach because they possess the elements of its application, and the results it achieves for the benefit of the company.