دراسة العوامل المؤثرة على قرار تبني الشركات الصناعية السعودية لمدخل التكلفة المستهدفة كأداة لزيادة القدرة التنافسية

Abstract EN

This study examined the factors influencing the decision to adopt Target Cost Approach by the Saudi industrial companies as a tool to increase competitiveness, it was distributed lists of survey on a sample of listed Saudi stock market companies (Tadawul), where the number listed by companies of 167 joint-stock company spread over several sectors, and shows that despite the fact that 78% of respondents have knowledge of the target cost approach, this approach is not applied in Saudi companies, but they applied measures close to it, and that there are influential factors on the decision to adopt the Saudi companies to this approach, and comes in first in terms of influencing the intensity of competition faced by the Saudi companies, the size of the company, then government intervention in pricing, the company's strategy, the type of industry, the degree of uncertainty which these companies operate, and finally realize the Saudi companies the importance of the target cost approach.

The most important reasons for the non-application the lack of qualified cadres for the application, so the researchers recommended Saudi companies to organizing training courses focused on recent trends in the field of cost management, especially target cost approach as one important tool to increase competitiveness for these companies, and the need for Saudi universities to focus on modern approaches in the field of accounting and cost management, especially those tools that are part of the strategic cost management system.