إمكانية تطبيق نظام التكلفة المستهدفة في المؤسسات الصناعية الجزائرية

Abstract EN

With the increasing intensity of competition and the great development witnessed in modern management methods, the modern industrial entreprises fin dit necessary to establish a set of regulations in order to cope with this development which will help it to improve its productions ; so as to achieve the required quality and customer’s satisfaction to provide a competitives product in terms of quality and price as well.

style system cost target is considered as one of the most important methods of modern industrial cost, which appeared in the sixties of the last century.

The aim of this study is to investigate the possibility of applying the larget system cost in the algerian industrial enterprises ; as well as, the obstacles that present the application of this system.so,50 from weredistributed to industrial entreprises as follow ;35 from in SAIDA and 15 from Sidi Bel Abbes.

All the froms have been processed in the institutions using the statistical program called (SPSS version19) by adopting a corresponding method.

One of the most important results which the study fund was that the institutions under study cannot apply the implementation of this program.

The study recommended the need to provide material and moral possibilities to put this system in service in the algerian industrial enterprises.