تطبيق نظام الكلفة المستهدفة لترشيد قرارات التسعير للمشروعات الاستثمارية : بحث تطبيقي في الشركات الصغيرة

Abstract EN

The use of small or medium-sized enterprises to advance the country and encourage the private sector to invest its money in the right direction, but how to control the management of these institutions is not easy, it needs efficient management and financing to maintain the continuity and success in light of intense competition in most small enterprises And medium.

Therefore, the research aims to apply accounting systems to calculate the cost of the products as the target cost system to enter the competition market with products that are cost-effective and therefore suitable prices for the customer and high quality in line with other competing products.

The researchers found that the application of cost accounting and accounting systems in the management of costs help to rationalize the costs of products as well as rationalization of pricing decisions.