تطبيق طريقة التكلفة المستهدفة و أثرها في تحقيق التحسين المستمر للجودة

الملخص EN

Target cost is considered one of the modern methods of management control it is the effort made in the planning and development stages to achieve a cost target set by management.

It is used to reabsorb the difference between the target cost and the estimated.

This method thus makes it possible to eliminate unnecessary functions and to restore to their just importance functions which are necessary but secondary.

The goal is to design an optimal product, that is to say that satisfies the functions expected by the customer (and they alone) for a minimal cost This research aims to explore the impact of presence and ownership of the target cost on the development measure of performance.

We conducted a quantitative study with 46 algerien companies of different sizes.

The results confirm that the use of the target cost improves the quality of the product