اعتماد نظام التكلفة المستهدفة كآلية لدعم تنافسية المنشآت

Abstract EN

Reliance on modern means of communication and openness to global markets have led to enormous changes in the business environment for the last 20 years, resulted in intense competition among enterprises, and trying to achieve the maximum efficiency in the exploitation of its resources, to control the markets or to keep its competitive position.

From a strategic perspective, the severity of this competition have led to a decrease in the entity's ability to influence the revenue, that drove its to focus on the hidden side of profitability, which is the cost through minimizing the cost and rational spending.

However the importance of cost has became a factor key in the contribution of activities to achieve the strategies established by the enterprise, based on the analysis of internal and external factors environment surrounding the enterprise, that take into consideration element of competition.