Using the Target Costing Technique in Implementing Cost Leadership Strategy: An Applied Study at the State Company for Rubber Industries
| المصدر: | مجلة القادسية للعلوم الإدارية والاقتصادية |
|---|---|
| الناشر: | جامعة القادسية - كلية الادارة والاقتصاد |
| المؤلف الرئيسي: | Al-Zamili, Ali Abdul-Hussain Hani (Author) |
| مؤلفين آخرين: | Jassim, Sujood Faied (Co-Author) |
| المجلد/العدد: | مج23, ع3 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2021
|
| الصفحات: | 1 - 17 |
| ISSN: |
1816-9171 |
| رقم MD: | 1235163 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
The target cost technique is considered as the most important modern techniques of strategic management accounting which has been emerged in Japan at the end of the last century. The research aims to study the target cost technique that suits the requirements of the modern manufacturing environment in a way that helps the economic unit implement the cost leadership strategy, and a hypothesis has been put forward research as the use of target cost technology can help the economic unit in implementing competitive strategies, including the cost leadership strategy, and the research was applied in the General Company for Rubber Industries for the product wire frame size (24-1200), and finally the research reached a set of conclusions and it was from The most important of which is that the targeted costing technique is one of the strategic cost management techniques that is concerned with planning and managing costs, where the selling price of the product is the guiding cost by focusing on the customer and his desires, Among the research methods are the inductive method and the deductive method, Among the most important conclusions reached by the research are 5. Most of the raw materials that enter into the tire industry are imported materials at a very high cost, which negatively affects the high production costs. |
|---|---|
| ISSN: |
1816-9171 |
عناصر مشابهة
-
Role of Environmental Costs in Improving the Efficiency of the Economic Unit in Light of the Cleaner Production Strategy
بواسطة: Al-Zamili, Ali Abdul-Hussain Hani منشور: (2021) -
Using Error Prevention and Visual Control to Reduce Quality Costs: An Applied Study at the General Company for Rubber Industries / Al-Diwaniyah Tires Factory
بواسطة: Al-Khafaji, Ali Abbas Kareem منشور: (2021) -
Applying the Value Chain Analysis Technique and its Role in Reducing Production Costs: An Applied Study in Al Diwaniyah Tires Factory
بواسطة: Al-Maryani, Majeed Abdul Hussein Hatif منشور: (2021) -
The Use of Ratios Derived from the Statement of Cash Flows and Profitability Ratios in Forecasting Financial Distress
بواسطة: Al-Zamili, Ali Abdul-Hussain Hani منشور: (2021) -
Reducing the Cost of Production by Using the Product Life Cycle Technology
بواسطة: Al-Khafaji, Ali Abbas Kareem منشور: (2021)
