إدارة التكلفة استراتيجيا باستخدام تقنية التكلفة المستهدفة

Abstract EN

This research deals with the Target Costing; Asone of thetechniques used inthe strategic cost management, Andthat meetthe needs ofthe Organizations;To facethe big challengesinmodern manufacturingenvironmentcharacterized bycompetition, so the Target CostingTechnique is one of the important Techniques in Strategic Cost Managementbecause depends in pricing products by Target Cost and market researches- pricing, and because Three Competitive Strategies refers toStrategic Choice for Organization, Theuseof theTarget CostingTechnique showits importance inreducing costsandthento achievecost leadershipstrategy.