دور التكلفة المستهدفة في تحقيق الميزة التنافسية

Abstract EN

This study aims to highlight the role of target cost in achieving competitive advantage, as cost control has become a competitive weapon that ensures institutions stay in the market, especially in light of intense competition and market price fluctuations, while maintaining the quality of products required by customers.

The study concluded that setting the target selling price contains a feature that enables it to compete and reduce production costs in addition to ensuring the quality of products and thus achieving a competitive advantage.