This research has to address the concept of Target Costing as one of the cost accounting inputs, and to show the goals of the cost strategy to serve the modern strategic management, especially in a market dominated by a lot of strong and sharp competition which force the companies to improve their competitive position and competitive advantage through a number of possible strategies to achieve this, including the command and leadership in the area of calculating cost and planning
Tarawneh, Essa and Al tarawneh, Baker
"Target Costing As A Integrated Entrance For Management Cost And Achieving Competitive Advantage For Industrial Institution,"
Al Jinan الجنان: Vol. 14
, Article 7.
Available at: https://digitalcommons.aaru.edu.jo/aljinan/vol14/iss1/7