أثر استخدام أسلوب التكلفة المستهدفة في تحقيق الجودة الشاملة في بعض البرامج الخاصة : دراسة تطبيقية على جامعة عين شمس

Abstract EN

The study aimed to analyze the effect of using the target cost method on achieving total quality in some special programs at Ain Shams University.

Therefore, the researchers designed a survey list for workers in the field of special programs as well as a survey list for the audience of dealers with Ain Shams programs where a study was made on how to reduce the value of tuition fees.

In professional degree programs without exposure to special programs at the bachelor's and bachelor's level, in the academic year 2019/2020, researchers have used the descriptive approach and the study sample was identified, which amounted to 252 items.

The researchers concluded: There is a positive relationship between the application of the target cost in the faculties of Ain Shams University, which leads to reducing costs by knowing the amount of the cost previously, which is balanced with the capabilities of the organization.

The researchers recommended that the administration should be keen on eliminating the difficulties facing the application of the target cost approach so that the university can achieve the elements of total quality.