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. |
| LEADER | 02449nam a22002177a 4500 | ||
|---|---|---|---|
| 001 | 1983978 | ||
| 041 | |a eng | ||
| 044 | |b العراق | ||
| 100 | |9 659683 |a Al-Zamili, Ali Abdul-Hussain Hani |e Author | ||
| 245 | |a Using the Target Costing Technique in Implementing Cost Leadership Strategy: |b An Applied Study at the State Company for Rubber Industries | ||
| 260 | |b جامعة القادسية - كلية الادارة والاقتصاد |c 2021 | ||
| 300 | |a 1 - 17 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b 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. | ||
| 653 | |a إدارة التكاليف |a التخطيط الاستراتيجي |a المؤسسات الصناعية |a العراق | ||
| 700 | |9 659799 |a Jassim, Sujood Faied |e Co-Author | ||
| 773 | |4 الاقتصاد |6 Economics |c 014 |e Al-Qadisiyah Journal for Administrative & Economic Sciences |f Maǧallaẗ al-qādisiyyaẗ li-l-ʻulūm al-idāriyyaẗ wa-al-iqtiṣādiyyaẗ |l 003 |m مج23, ع3 |o 0478 |s مجلة القادسية للعلوم الإدارية والاقتصادية |v 023 |x 1816-9171 | ||
| 856 | |u 0478-023-003-014.pdf | ||
| 930 | |d n |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1235163 |d 1235163 | ||
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