مجلة الاقتصاد وادارة الاعمال
Volume 7, Numéro 2, Pages 431-447
2023-06-17
Target Costing As A Modern System For Managing And Reducing Costs – A Case Study Of The Sanitary Ceramics Unit “ceramig” In Ghazaouat (tlemcen)-
Authors : Abdellaoui Fethallah .
Abstract
This study aims to show the effectiveness of the target cost in controlling and reducing costs, through its application in the enterprise of sanitary ceramics “Ceramig” in Ghazaouat city. The descriptive approach was relied upon to prepare the theoretical side of study, and the case study approach in the applied side through which it was proven that the target costing method is applicable in the sanitary ceramic unit “Ceramig”, the effectiveness of target costing in reducing the costs of the products of the institution under study has also been proven.
Keywords
Target costing ; Traditional costing system ; Cost reduction ; Sanitary ceramic unit
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