ترشيد قرارات التسعير باستعمال تقنية الكلفة المستهدفة و تخفيض التكاليف في المديرية العامة للماء

Abstract EN

The aim of the research is to demonstrate the impact of the use of target costing technique in rationalizing pricing decisions and reducing costs.

The research is based on the hypothesis that the implementation of the target costing management in the Directorate General of Water contributes to reducing costs and rationalizing pricing decisions and identifying the shortcomings and weaknesses in the use of these systems and the obstacles that do not use these systems The research reached a number of conclusions, the most important of which are: 1.

The target costing and its assistive systems is one of the technologies that showed continuous growth as well as it is a practical approach to cost management, which is a method of pricing.

Which determine the target cost and price target and also contribute to focus on the design of the product or work, taking into account all the related costs Project or product.2.

Modern management accounting systems such as target cost and assistive systems have proven to play an active role in providing objective information about various cost elements, which helps in making decisions based on accurate and reasonable information.