2018-2017 حدود وإمكانيات تطبيق أسلوب التكلفة المستهدفة في المؤسسات الإقتصادية الجزائرية - دراسة حالة مركب المضادات الحيوية بالمدية فرع أنتبيوتيكال

Abstract

Target costs are one of the key technologies used by the Entity of economic in identifying the target selling price of the product on the basis of market price in the case of stiff competition, after taking into account customer requirements and desires and to ensure appropriate quality of the product, and then access the target cost to ensure the integrity of the Entity of economic competitive advantage which desires the same time achieving a target profit margin is acceptable to management and investors.