دور تطبيق نظام التكلفة المستهدفة في خفض التكاليف الصناعية بشركات انتاج السكر، دراسة حالة شركة سكر كنانة

Abstract

The problem of the study is the role of the targeted cost system in reducing the industrial costs of the sugar companies. The paper applied the targeted cost system to sugar industry with the aim of reducing manufacturing costs. The cost of production as determined by the traditional cost calculation systems is not suitable for the determination of industrial costs in the modern business environment. In Kenana sugar company, the study found that the use of traditional costing theories, does not properly determine industry costs. Implementing the target cost system reduces industrial costs and increases profits of sugar production companies. The paper calls on the sugar companies to adopt the cost-targeting system because it reduces industrial costs and increases companies' profits.