‏ التكامل بين تقنيتي الكلفة المستهدفة ومحاسبة استهلاك ‏الموارد واثره في تخفيض التكاليف ‏

Integrating Target Costing Techniques with Resource ‎Consumption Accounting and its Impact on Cost Reduction

The Target Costing and Resource consumption Accounting Techniques are regarded as the most important modern Techniques in the field of cost Accounting and management ,which its  Complementarity the economic units can to achieve cost management objectives by reducing them and By exploiting the best exploitation resources, And the important data they provide to help management make decisions that are convenient to the modern business environment, By focusing RCA techniques on the equinity  of resources used in production , and traceability the costs of service departments supporting the productive departments, While the application of T C techniques to reduction the cost of the product during all stages of its life cycle.

Thus, the present research aims to study The integrative relationship between the two techniques above through  application In one of manufactories of the General Company for Textile Industries in Hilla , It is a Al-kadivh factory As a sample for research, The researcher adopted to achieve the objective of the research on the data obtained from the records of the factory and the field Cohabitation for the application of these techniques. The research was reached to any conclusions, perhaps the most important of which confirms that the Al-kadivh  factory suffers from non-application the techniques of TC and RCA, which can be achieved by achieving the goal of reducing costs and optimal utilization of resources, Therefore, the most important recommendations of the research emphasize the need  attention to the application of the above techniques to their role in achieving this goal.