تطبيق طريقة التكلفة المستهدفة و أثرها في تحقيق التحسين المستمر للجودة
Other Title(s)
The application of the target cost method and its impact on the continuous optimization of quality
Author
Source
Issue
Vol. 2017, Issue 8 (31 Dec. 2017), pp.70-90, 21 p.
Publisher
University of 20 August 1955 Skikda Faculty of Economic Commerce and Management Sciences
Publication Date
2017-12-31
Country of Publication
Algeria
No. of Pages
21
Main Subjects
Abstract EN
Target cost is considered one of the modern methods of management control it is the effort made in the planning and development stages to achieve a cost target set by management.
It is used to reabsorb the difference between the target cost and the estimated.
This method thus makes it possible to eliminate unnecessary functions and to restore to their just importance functions which are necessary but secondary.
The goal is to design an optimal product, that is to say that satisfies the functions expected by the customer (and they alone) for a minimal cost This research aims to explore the impact of presence and ownership of the target cost on the development measure of performance.
We conducted a quantitative study with 46 algerien companies of different sizes.
The results confirm that the use of the target cost improves the quality of the product
American Psychological Association (APA)
سليماني، مليكة. 2017. تطبيق طريقة التكلفة المستهدفة و أثرها في تحقيق التحسين المستمر للجودة. مجلة الباحث الاقتصادي،مج. 2017، ع. 8، ص ص. 70-90.
https://search.emarefa.net/detail/BIM-868324
Modern Language Association (MLA)
سليماني، مليكة. تطبيق طريقة التكلفة المستهدفة و أثرها في تحقيق التحسين المستمر للجودة. مجلة الباحث الاقتصادي ع. 8 (كانون الأول 2017)، ص ص. 70-90.
https://search.emarefa.net/detail/BIM-868324
American Medical Association (AMA)
سليماني، مليكة. تطبيق طريقة التكلفة المستهدفة و أثرها في تحقيق التحسين المستمر للجودة. مجلة الباحث الاقتصادي. 2017. مج. 2017، ع. 8، ص ص. 70-90.
https://search.emarefa.net/detail/BIM-868324
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن ملاحق : ص. 88-89
Record ID
BIM-868324