Search Results for target-cost

Abstract

This study aims to explain the cognitive foundations of green target costing, its role in reducing costs, and the extent of its contribution to environmental protection by reducing pollution and reducing consumption of resources and energy, in addition to improving quality and reducing the costs of environmental failure, that is, achieving a balance between environmental responsibility and reducing costs, as well as how to introduce aspects The environment in the target cost equation. In order to achieve this goal, the study used philosophical analysis of its variables, in addition to a review of the literature that searched for the traditional target cost all the way to the green one, as a sample of studies limited to the years 2004 - 2023 was taken. This study concluded the importance of the green target cost in Achieving a balance between product quality, cost and environmental responsibility, and how it can contribute to improving quality and reducing the costs of failure.

Abstract

objective of the research to develop a proposed model for the use of lean accounting and target cost in the Kufa cement plant to reduce costs as they are among the most important techniques of strategic cost management in the field of cost accounting and management accounting, The research was conducted on kufa cement factory data to show the effect of using lean accounting techniques and target costing to reduce costs.

The research was built on a main hypothesis that the use of lean accounting techniques and target costing leads to reducing costs in the kufa cement factory in manner that is commensurate with the requirements of the modern manufacturing environment.

The research reached a number of conclusions, the most important of which is that the techniques of lean accounting and target costing are among the important techniques that reduce costs in the life cycle of the product, from the planning stage to research and development, without compromising the quality of the product. The research reached came out with a number of recommendations, including the necessity of moving the kufa cement factory to the two techniques of lean accounting and target costing, due to the multiplicity of needs and desires of customers and change in benefits and from of products, as well as their role in reducing costs.