Document Type : Research Paper
Abstract
The target cost technique is one of the modern techniques ofmanagerial accounting that works on managing costs and reducing them to the extent possible by employing its various tools and methods. The reputation of the economic unit within the markets and the enhancement of its competitive advantage and this progress witnessed by the economic unit in light of the developments in the business environment due to its reconsideration of the traditional accounting systems and the application of modern technologies that responded to these developments by producing products at the lowest costs and high quality that achieved a competitive advantage in market.
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