دور التكامل بين تقنيتي الكلفة المستهدفة والكلفة على اساس المواصفات الموجهة بالوقت في تحقيق ميزة تنافسية

Rp-The Role Of Integration Between Target Costing And Costing Techniques Based On Time-Driven Attribute In Achieving Competitive .pdf

Abstract
The research aims to apply modern techniques in cost and management accounting, represented by the Target Costing and costing techniques Based on Time-Driven Characteristics in the heaters factory of the General Company for Electrical and Electronic Industries. And that is through the integration of the two technologies mentioned in order to achieve a competitive advantage. In order to achieve the goal of the research, the researcher, when applying the above two techniques, relied on the data she obtained, studying the accounting records and statements used in the different departments and divisions of the factory, the research sample, as well as the field coexistence and personal interviews of the researcher with the officials in the factory. The research reached a set of conclusions, perhaps the most prominent of them, The research sample factory needs to apply modern techniques in the field of cost and management accounting, such as Target Costing and costing techniques Based on Time-Driven Characteristics, which by integrating them can achieve the competitive advantage of the research sample factory in terms of reducing the cost of its products, raising the level of its quality, reducing response time, and achieving optimal use resources compared to competitors Also, the application of the Target Cost technique by relying on one of its various tools such as reverse engineering would enhance the capacity of the economic units in general and the factory of the research sample in particular by conducting improvement and development during the planning, design and production processes in order to maintain the position of the product in the market for the longest period possible, which is reflected in the possibility of achieving competitive advantage. Therefore, the most important proposals and recommendations that came in this research emphasize the interest in applying the integration between the two aforementioned techniques, due to the role of this integration in achieving the desired goals that the research sample factory seeks.