أثر تطبيق أسلوب التكلفة المستهدفة في تحقيق الميزة التنافسية : دراسة استكشافية على الشركات الصناعية في محافظة حضرموت

Abstract EN

The study aimed at showing the impact of applying the style of the targeting cost in achieving the competitive merit at Industrial Companies in Hadhramout Governorate , through decreasing the cost , improving the quality , and creating innovation.

For doing so, the researcher has designed a questionnaire including biaxial of the targeting cost and the competitive merit and has distributed and collected the data from (67) persons representing general managers and their deputies, and financial managers and accountants in Industrial Companies in Hadhramout.

The researcher has used modern scientific statistical tools to test the hypothesis of the study The study has reached to a number of conclusions the most important are: -The Industrial Companies in Hadhramout are applying the style of the targeting cost at high degree.

-There is an impact of moral significance to practice the style of the targeting cost at achieving competitive merit at high degree in the dimensions that have been studied which are: the cost, the quality, and the innovation.

The most important recommendation has been presented by the study necessity of taking interest at raising the level of practicing the style of targeting cost in the companies at scientific style and determinant clear steps at all managerial and accounting aspects.