التكامل بين التكلفة المستهدفة والموازنة على أساس الأنشطة في توليد قيمة مضافة : دراسة ميدانية

Abstract EN

The study aimed to demonstrate the role of integration between the target cost and the activities based- budgeting in generating added value in Iraqi industrial companies.

In order to achieve the objectives of the study, the researcher designed a questionnaire consisting of several paragraphs and distributed to accountants working in (23) Iraqi industrial companies.

The statistical program SPSS was used to analyze the data, answer the study questions and test its hypotheses.

The study reached a number of results, the most important integration between the target cost and the budget on the basis of activities that contribute to generating added value for companies the research sample.

The target cost method has a major role in reducing costs, especially in the stage of research, development, design and removal, waste of resources.

And also contributes to activating the role of control accurately and building good relationships with suppliers, for the budget on the basis of activities an important role in directing indirect costs, indicating activities that do not add value and removing them, and activating the role of planning, development and control.

The study recommended that Iraqi companies should be directed to Modern methods to reduce costs.