تحقيق الميزة التنافسية باستخدام تقنية الكلفة المستهدفة : دراسة تطبيقية في الشركة العامة لصناعة السيارات و المعدات - مصنع الميكانيك

Abstract EN

The modern business environment is experiencing accelerated changes as a result of globalization of markets, economic and technological openness, and the different desires and requirements of customers, which resulted in these changes in the intensity of competition between economic units, and as a result of high product costs and low job characteristics, economic units began to feel that the traditional methods of cost systems are no longer feasible for decision-makers, which requires research on modern methods and technologies.

The targeted cost technology is one of the most prominent of these technologies, through which the research aims to reduce the cost of the product and increase its value from the customer's point of view and thus achieve the advantage competitive.

Based on the foregoing, the problem of the study was focused by asking the following question: (How can we benefit from applying the target cost technology in achieving the competitive advantage? ) Thus, the research aims to explain the theoretical foundations of the targeted cost technology, and to explain the role of the target cost technology in achieving the advantage competitiveness.

The research was based on a basic hypothesis that: (The application of the target cost technology contributes to enhancing the perceived value of the customer and thus achieving a competitive advantage).

The research concluded that one of the most important reasons for the emergence of new cost systems is the incompatibility of traditional systems with practical realities, as the targeted cost technology reduces costs and develops the current product according to customer requirements, which helps the economic unit to achieve a competitive advantage that enables it to compete and remain in the market.