أسلوب التكلفة المستهدفة كبديل متقدم لتحليل و تخفيض التكلفة

الملخص EN

the aim of this paper is to demonstrate the concepts of target costing as a system and method, in the strategic management of costs and profits, for taking the best administration decisions, principally reducing cost decision.

And as an approach in planning and conceptualization phases to dominate costs.

The study resulted by highlighting the effectiveness of the target costing system in determining the competitive price in the market, and the characteristics of the product requested by clients, and to determining the targeted cost for producing a new unit in order to make a good decision to reduce costs before beginning production.

therefore, it is crucial for the organizations to adopt this system within strategic management.

The target costing system has many pros, but also some drawbacks, the most important of which is the degree of pressure on employees, and the dilemma of setting the right targeted cost and its main hypotheses.