دور التكلفة المستهدفة و تحليل القيمة في تخفيض تكلفة المنتج : دراسة حالة شركة "Hodna Lait" بالمسيلة

Abstract EN

This research aims to highlight the role of applying the target cost and value analysis methods to achieve the real reduction of the cost of products, by applying to a «HODNA LAIT» company in M'sila.

This research concludes that the application of the target cost method contributes to identify the cost gap, while the application of the value analysis method contributes to orb this gap, so that the company under study was able to address the gap between the target cost and the real cost and achieve a positive gap equivalent to a reduction of 12% The cost of the product, which is considered a very significant percentage, we see its obvious impact on the final cost price of the unit produced and then on the sale price while maintaining the quality of the product.