دور تقنية الكلفة المستهدفة TC في دعم تصميم المنتج لتحقيق الأسبقيات التنافسية-بالتطبيق على معمل أسمنت بادوش التوسع في محافظة نينوى

Abstract EN

Developments in the environment of modern manufacturing systems have led to tremendous changes in the quality of activities, their methods of performance, cost structures, and methods of control over them.

target cost technology is important in the area of the perfection of administrative and monitory decisions.

in addition to measuring the cost of the product including the targeted one that seeks perfect use of production factors and keeping its quality, which is reflected in an increase in the market share, due to its interest in the internal and external environments and the effects that prevail on the costs and prices of products and services, which makes the economic unit capable of facing strong competition and staying in the market.

this competition requires continuous development and improvement and reducing costs without compromising quality while setting an appropriate price for the customer and this leads to achieving customer satisfaction and achieving competitive priorities.

therefore, developed procedures should be followed to support product design to achieve production quality and reduce costs, which is reflected in increasing market share and achieving targeted profits in light of the prevailing competitive environment? accordingly, the research aims to show that target costing as a cost and administrative tool works to reduce costs in supporting product design and provides appropriate and appropriate information that serves both the internal and external environments in terms of (cost, quality, delivery, flexibility, service, and creativity).

to achieve the goal of the research, the descriptive and analytical approach was adopted through the use of information from the Badush Cement Factory Expansion in the Nineveh Governorate.

the research reached many conclusions.

the most important is that the target cost is one of the technologies of cost management that uses scientific principles and technologies to determine and minimize the cost and minimizing the cost of storage so that it can be used in the manufacture of a new product.