أثر تطبيق احتساب طريقة التكلفة المستهدفة في تخفيض التكاليف و تسعير المنتجات : دراسة ميدانية على مصانع الأغذية الأردنية

الملخص EN

The objective of this study is to identify the impact of the application of target cost method in food products pricing application in food factories, in order to achieve the objectives of the study the researcher designed a questionnaire composed of back vertebrae from all financial managers and accountants working in the food industry and (92), and in the light of the data collection and analysis, hypothesis testing using the statistical package for the social sciences, spss study sample has been chosen (25) factory workers in this field, and has been using many methods For achieving the objectives of the study, after study and analysis, assumptions, the study found a number of the most important results that most Jordanian food plants target cost method is applied to all paragraphs that measure improved performance in food plants of Jordan got high averages, an indication that performance improves in these factories, in addition to developing costing systems effectively contribute in the decision making process and therefore need to adopt pricing target costing approach to ensure the viability of those factories, statistically significant effect For Jordanian food factories using the entrance cost for cost reduction in product pricing, the study found a number of the recommendations highlighted the need for Jordanian food factory expansion in the application of target cost entrance of benefits and advantages and competitive ability in the shadow of global economic and technological developments, and to raise awareness about the importance of plants this portal and its benefits by holding seminars and training courses by the government agencies in charge, knowing the importance of using the target cost in the measurement and control of cost and performance improvement and cost reduction and the need to pay attention to the cost targeted to increase the effectiveness of cost management to support and achieve continuous improvement and development, thus achieving a positive impact on the pricing of products for food plants.