أثر التكامل بين تقنية التكلفة المستهدفة و الإنتاج في الوقت المحدد على تعزيز الميزة التنافسية للمنشآت الغذائية في قطاع غزة

الملخص EN

The objective of the study was to demonstrate the effect of the integration of the target cost technology and production on time in enhancing the competitive advantage of the food establishments in the Gaza Strip and to study the most important obstacles to achieving integration.

To achieve the objectives of the study, (93.3%).

The results showed that the integration of the target cost technology and the production on time enhances customer confidence in the products and enhances the competitive advantage of the food establishments operating in the Gaza Strip.

The results showed that more The obstacles facing enterprises in achieving integration are the unjust siege imposed on the Gaza Strip.

The researcher recommended the necessity of effective integration between the Palestinian establishments units, especially cost management, production management, warehousing and quality management because they have an effective effect in enhancing competitive advantage.