دور تقنية الكلفة المستهدفة في تخفيض التكاليف باستعمال أداة الهندسة العكسية : دراسة تطبيقية في معمل الالبسة الرجالية في النجف

الملخص EN

The target cost technique and one of its tools represented by reverse engineering is among the most important modern techniques in the field of cost and management accounting, which by applying it, economic units can achieve the goal of cost management by reducing them and thus enhancing their competitive advantage.

From this standpoint, the current research aims to study the above technique and its tool by applying it in the men's clothing factory in Najaf.

In order to achieve this goal, the two researchers have relied on the actual data of the factory and field coexistence in order to accomplish the applied aspect of the research.

The research has reached a set of conclusions, the most important of which is that the men's clothing factory in Najaf, as a sample for research, suffers from the lack of features for the application of the target cost technique and one of its tools represented by reverse engineering, which by applying them can achieve the goal of cost management by reducing it and as a result enhancing the competitive advantage of the is the factory research sample.

Therefore, the most important thing is The research came with recommendations that confirm that adequate attention is given to the application of the above technique and its tools for their role in achieving this goal