دور الإتجاهات المعاصرة لإدارة التكلفة في دعم الميزة التنافسية بالمنشآت الصناعية : دراسة ميدانية على شركة دال للصناعات الغذائية (كوكاكولا)‎

Abstract EN

he study dealt with the role of contemporary trends in cost management in supporting the competitive advantage in industrial establishments.

The problem of the study was the suffering of industrial establishments from intense competition pressure and the need to confront them in order to survive in the market, so this study seeks to show the role of contemporary trends in cost management represented in the Target Cost, Activity-Based Costing and Quality Cost in supporting the competitive advantage in those establishments, the study reached several results, including: The application target cost method helped in reducing the costs of the life cycle of products to reach a competitive advantage, and the activity-based costing system contributed to increasing the effectiveness of control over activities and resources, the quality cost method created environment and a competitive advantage to ensure the survival and continuity of industrial establishments