استخدام أسلوب التكلفة المستهدفة كأداة لتحقيق الميزة التنافسية : دراسة ميدانية بمركب الملح الوطاية-بسكرة

Abstract EN

The aim of this study is to use the target cost method to achieve competitive advantage in the institution and to identify a modern method of cost accounting, which is the cost method of the target, The cost of production of the product in the planning and design stage with control and maintain the quality required by the client, after determining the selling price based on the market study, and the profit margin that the institution wishes to achieve.

In order to achieve this goal, a study was conducted on the status of the major mills of the South.

According to the data of the institution and the information provided to us, we tried to apply this method and we noticed that the calculation of the target cost is not done as we tried to adapt the information provided to us by the institution and we found that the institution is making big profits This contributes to a competitive advantage, by producing low-cost products.