أهمية التكلفة المستهدفة في تعزيز تنافسية المؤسسة _ دراسة حالة مؤسسة المروج لإنتاج الحليب ومشتقاته

Abstract

This study aimed to the importance of the target costing system in achieving the competitive advantage of the organization and to identify a modern system of cost accounting systems, represented by the target costing system, which is based on reducing the costs of producing the product during its planning and design stage while controlling it, maintaining the required quality, and achieving the desires of customers, after Determine the selling price based on a market study and the profit margin that the organization wishes to achieve. In order to achieve this goal, a case study was conducted on AlMorouj Corporation for the production of milk and its derivatives, according to the corporation’s data and the information provided to us. We tried to adapt the information provided to us by the corporation, and we concluded that the corporation is achieving significant profits, and this contributes to achieving a competitive advantage, and this is through Producing low cost products.