أثر طريقة التكلفة المستهدفة على الأداء المالي دراسة حالة مؤسسة وفاء فايل لتحويل الورق وصناعة أدوات مختلفة من الورق

Abstract

The study aimed to identify the impact of using the target cost method on financial performance, and the Wafaa Fail Foundation for Paper Transfer and the manufacture of various paper tools was chosen to be the field of study. The process of tracking and reducing costs is one of the most important issues to which institutions direct their greatest effort in order to achieve their long-term goals, so they seek to apply the methods and methods that enable them to achieve this, as the target cost is one of the modern methods that depend on reducing the cost of production in its early stages planning and design), by optimizing the available resources while maintaining the required level of quality, based on the market study, the customer’s desire, and the profit margin that the institution wants to achieve, unlike the traditional methods that work on determining the selling price after determining the cost of the product, and therefore the target costs play a major role In improving the financial performance of the institution, which ensures its survival in the market and enables it to compete with other products.