نظام التكلفة المستهدفة : مدخل استراتيجي لإدارة التكلفة

الملخص EN

Target cost management is strategic cost management system, developed in the 1963s to enhance its usefulness to strategic decision-making 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