Faculty of Management and Economics – University of Kerbala has discussed “application of target and specification-based costing techniques to support an effective manufacturing strategy and achieve sustainable competitive advantage.”
The thesis, presented by Hussein Ali Hussein Ayesh, includes the application of specification-based costing and target costing techniques at heaters factory based on data obtained and studying the accounting records and statements used in different departments and divisions of the laboratory, the research sample for the year (2021), and through field coexistence and personal interviews with officials in the laboratory.
The thesis emphasizes the interest in applying the two mentioned techniques, due to its tangible impact on achieving the desired goals of the laboratory.
