أثر تطبيق نظام التكاليف المستهدفة على خفض تكاليف دورة حياة المنتج : دراسة ميدانية في شركات الصناعات الغذائية في اليمن

الملخص EN

This study aims to The Impact Target Costs System On Costs Reduction Of Production living Cycle In Foods Industrial Companies In Yemen By using methodology analytical descriptive in first side to be theory and Second side to be Covered Survey of study .

Covered the then using analysis statistics in analysis the data of the questionnaire, the data analyzed by statistical programming (SPSS).

The re$wlt$ of study: 1- That applied the target costing system to obtain Costs Reduction Of Production living Cycle to cause of reliability in the design which increase from production value and customer.

2- The methods Reduction Of Production living Cycle update 011 design .planning and control of costs for companies and customer.

3- There are force correlation relationship between cost applied and its Reduction to cliare target costing in cost reduce of stages, design , production planning and its control under value chain stages.

The recommendations: 1- Necessary that adoption of production design and planning it under the source which chivvying of competitive target cost in market.

2- On the companies modern and developing the methods of Cost Reduction which research performance quality of production living cycle and increasing a reliability the customers by production.

3- Necessary to study of relationship between target cost and cost reduction on the level of once company.