عناصر مشابهة
العوامل المؤثرة في تحديد التكلفة المستهدفة في الشركات الصناعية المساهمة العامة الاردنية
| المصدر: | المجلة العلمية للاقتصاد والتجارة |
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| الناشر: |
جامعة عين شمس - كلية التجارة
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| المؤلف الرئيسي: | |
| المجلد/العدد: | ع3 |
| محكمة: | نعم |
| الدولة: | مصر |
| التاريخ الميلادي: | 2009 |
| الصفحات: | 193 - 225 |
| ISSN: | 2636-2562 |
| رقم MD: | 111825 |
| نوع المحتوى: | بحوث ومقالات |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
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| المستخلص: | This Study amis to achieve anumber of goals wich relate to shedding light on target costing including its definition and the stages of determining target costing and explaining the effect of anumber of factors in determining target costing in jordanian Industrial Companies . The study has adopted the analytic descriptive approach . \ The sudy has conclued that target costing is one of the modern cost systems which have appeared as aresult of the firm competiton . It depends on starting by recognising customer needs and trying to achieve them as cheap and valuable as possible. The study has also pointed out that these factors differ in the degree of effect in the process of determining target costing in jordanian Industrial Companies . \ Based on these results، the researcher has come up with anmber of recommendations the most important of which is that there must be agreat deap of explanation for the theoretical framework of target costing among jordanian Industrial Companies in order to help these Companies come along with local and international coupetition logically and systematically. the researcher has also recommended aprogram for continual promotion, training and learning in the Companies so that managers can recognise the modernity of accounting meutality and systems. In addition, the researcher emphasizes the importance of cost - accountants awareness of the features accomplished by the application of target costing and conducting more applied and theoretical studies and research . \ |
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