أهمية التكلفة المستهدفة في تحقيق ميزة التكلفة أقل دراسة حالة شركة الأنابيب وعتاد الري بالسقي-وحدة برج بوعريريج
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Date
2022
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Publisher
Université de M'sila
Abstract
The aim of this study is to introduce the technique of Target Costing that has been for many years a smart secret weapon for Japan. This technique has a significant role in the reduction of costs; it is considered as one of the most important techniques of strategic cost management that fit the requirements of the modern competitive environment which is witnessed by the Algerian institutions. It helps to make the local products more qualified and competitive in both, domestic and foreign markets, by achieving a competitive cost advantage. This technique was applied at tube and irrigation equipment company- Bordj Bou Arreridj Unit, using the simulation approach, This approach allowed us to prove a hypothesis which sites that the contribution of Target costing to reduce costs and achieve a lower cost advantage
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Keywords
Target Costing, Reduce costs, Life Cycle Costing, Competitive advantage, Lower cost advantage