التكلفة المستهدفة كأداة لتحقيق الميزة التنافسية

Abstract EN

It is the process of tracking and reduce costs of the most important issues to bring to the institutions effort in order to achieve a competitive advantage and is the target of the important techniques that are used in determining the selling price target for the product on the basis of the market price, especially in light of intense competition cost method, but the organization must take into account the wishes and requirements of customers and ensure product quality, and access to the target cost that would enable a company to obtain a competitive advantage and achieve a profit margin target.

Key words: cost, cost targeting, competitive advantage.