مدى توفر مقومات تطبيق أسلوب التكلفة المستهدفة في الشركات الصناعية الفلسطينية و المشكلات التي تواجهها : دراسة ميدانية

Abstract EN

This study aimed to know the used fields of target cost and the existence of the required factors for its implementation in Palestinian industry firms, and the challenges that face the implementation process.

The study focus in the nature of these challenges, especially with the increasing competition in both local and international level, and the use of target cost as a new managerial tool for pricing and cost planning decisions> The study used the descriptive analytical approach.

The collected data we analyzed using SPSS Statistical Program.

The main findings of this study was that Palestinian firms do not implement the target cost approach in cost planning, this is due to several challenges that face the implementation process even though the existence of several factors that can enhance the implementation process.

The study recommended Palestinian firms to implement the target cost approach, because of its advantages for these forms, and to improve the staff capacity in related issues by training courses in order to overcoming the problems and challenges that can face the implementation process.