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CONSTITUENTS OF APPLYING THE TARGET COST AND VALUE ANALYSIS AS TOOLS TO REDUCE COSTS IN THE INDUSTRIAL ESTABLISHMENTS OF THE CONDOR COMPLEX

Article scientifique 2025 Anglais

Résumé

This study aims to examine the extent to which the necessary conditions for implementing target costing and value analysis methodologies are present in institutions operating within the Condor Complex, given the critical role these approaches play in cost reduction and enhancing organizational competitiveness. Additionally, the study seeks to identify potential challenges that may hinder their implementation. To achieve these objectives, data were collected through a questionnaire and analyzed using SPSS Version 23 to test the hypotheses and derive relevant findings. The results indicated a general lack of interest among institutions within the Condor Complex in adopting target costing and value analysis methodologies. This reluctance is primarily attributed to unfavorable economic conditions that discourage the use of modern cost management techniques. Nevertheless, the study identified certain enabling factors that could support the adoption of target costing in specific institutions within the complex to help reduce costs.

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Amjouj, H., Zaid, A. (2025). CONSTITUENTS OF APPLYING THE TARGET COST AND VALUE ANALYSIS AS TOOLS TO REDUCE COSTS IN THE INDUSTRIAL ESTABLISHMENTS OF THE CONDOR COMPLEX. https://doi.org/10.31435/ijite.2(50).2025.3345

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Auteur(s)

Hicham Amjouj Abdelhafid Zaid

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