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| Formato: | Recurso digital |
| Lenguaje: | |
| Publicado: |
Zenodo
2024
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| Acceso en línea: | https://doi.org/10.5281/zenodo.15557931 |
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- <p>The study aimed to identify the extent to which Al - Rabie Group of Companies for Sponge Manufacturing relies on the target costing method to manage and reduce costs in a way that enables competition in the market، and what are the obstacles that<br>management faces in implementing this method. The questions and hypotheses of the study had tested by preparing and distributing a questionnaire form on a study sample and the results analyzed by using the statistical program (SPSS). Results concluded that Al - Rabie Group of Sponge Manufacturing Companies does not use the target costing method in managing costs. Study also indicated that there are obstacles and difficulties that limit the adoption and application of the target costing system. The study recommends that Al - Rabie Group of Sponge Manufacturing Companies should implement the target costing system because of its impact on achieving effective cost management. Also the necessity of training the appropriate human resources to apply the target costing system before starting to implement it. In general، companies must prepare the appropriate infrastructure to overcome the obstacles to applying the methods.</p>