مدى إمكانية استخدام تقنية الكلفة المستهدفة في دعم استراتيجية قيادة الكلفة : دراسة تطبيقية في الشركة العامة لصناعة الأسمدة الجنوبية

Abstract EN

The research aims to identify the extent of the possibility of using the targeted cost technology in the General Company for Southern Fertilizer Industry, in addition to identifying the areas of cost reduction through achieving the targeted reduction in the cost of the product, as well as showing the impact of the use of technology in achieving the competitive advantage.

The study reached several conclusions, the most important one is the possibility of using the targeted cost technology in all companies operating in the Iraqi industrial sector because of its role in reducing costs and achieving a competitive advantage for the company.

In addition to that using the targeted cost technology leads to a reduction in the cost of the product by (33568) dinars per ton of the total targeted reduction of (43727), or by 77% of the targeted reduction.