نظام التكلفة المستهدفة : مدخل استراتيجي لإدارة التكلفة

الملخص EN

Target cost management is strategic cost management system, developed in the 1936s to enhance its usefulness to strategic decisionmaking and to control cost in the beginning of cycle product live.

This paper presents a framework of Target cost system as strategic approach to cost control, by planning, reengineering and developing product , in order to Live Cycle Cost Reduction of product