أثر تطبيق منهج التكلفة المستهدفة في قرارات التسعير : دراسة حالة الكويت

الملخص EN

This study aimed to identify the impact of applying the target cost approach in pricing decisions.

To achieve the objectives of the study, the target cost was measured by target price, target profit and value engineering.

Pricing decisions are measured in two dimensions: long-term pricing decisions and short-term pricing decisions.

The sample of the study was represented by (29) public industrial companies.

The questionnaire was used as a tool to collect the necessary data for the study, which distributed to 300 individuals working in the study sample companies.

The results of the study showed a statistically significant impact of the target cost approach in pricing decisions, as well as a statistically significant effect of the target cost approach in long-term pricing decisions as well as in short-term pricing decisions.

Based on the results of the study, several recommendations were made, including: the need to follow up developments in the cost systems in the developed industrial countries and their application in the Kuwaiti industrial companies, as well as the need to study the reasons for deviations between the estimated costs and actual costs and to discuss mechanisms to reduce them in the future in addition to the need to disclose of Cost accounting systems and included it in the annual financial reports.