دور التكامل بين تقنيتي التكلفة المستهدفة و محاسبة استهلاك الموارد في تخفيض التكاليف و دعم الميزة التنافسية : دراسة تحليلية لآراء عينة من موظفي معمل سمنت بابل

الملخص EN

Abstract The purpose of this research is to develop a proposed framework for achieving the Integration of the Target Cost and Resource Consumption Accounting Techniques and to show the role they play in reducing products costs and supporting the competitive advantage to cope with contemporary changes.

To achieve this goal, the researchers followed the analytical method using the statistical questionnaire as a means of collecting data from the research sample include accounting, administrative, technical, engineering staffs and others.

The research sample consists of (56) individuals and for the purpose of conducting statistical analysis of the data and testing hypotheses, the statistical program (SPSS) was used.

The research hypotheses were tested and accepted after calculating a set of statistical measures such as arithmetic mean, standard deviation, variation coefficient and percentage weight, and this test was validated by using t-test for one sample.

The test showed that the calculated value of (t) is greater than the Tabulated value of (t) at significance level (5%) and degree of freedom (55).

The most important results reached during the statistical analysis were that the Integration of the Target Costing and Resource Consumption Accounting Techniques contributes to better results in reducing costs and analyzing the environment of economic unit internally and externally and determine requirement of customers by focusing on the needs of activities from the resources of the economic unit on which the products depend on to manage the cost and to achieve the satisfaction of customers and their desires currently and in the future, The most important recommendations were the need to integrate Resource Consumption Accounting Technique and other cost techniques, especially Target Costing Technique to rationalize resource management and planning and develop alternative product designs to increase the effectiveness of the application of the Target Costing.