دور التكاليف المستهدفة في إعادة هيكلة تكاليف المنتجات و الحصول على السعر التنافسي : دراسة ميدانية في مصنع القيس للمنتجات الغذائية العراقية

Abstract EN

The study aimed to identify the role of target costs to restructuring the product cost in reaching the competitive price of a factory for food products.

To achieve the objective of this study, the financial data taken from one of the Iraqi factories for food products, so that the market was studied in order to know the prices of the competing products and compare them with the current prices of the factory.

Based on results of the market study, the products costs were restructured to match the actual competition market.

The overhead expenses was redistributed and based on the analysis study.

Some of products with a high-profit margin compared with other products, which required a re-industrialization plan accordingly.