تخفيض التكاليف باستخدام أسلوب التكلفة المستهدفة -دراسة تطبيقية في شركة بيكو لإنتاج زيت المحركات في ديالى

Abstract

   The research  tackles   the possibility of using the cost method targeted at industrial companies, whether new or existing products,  as an important tool in reducing cost without compromising the quality of the product provided, The search was able to apply this technique in Pico for the production of motor oil in Diyala , as determine the actual cost,  The target cost has been identified  that is derived from put profit target of the selling price ,and a comparison between them to determine the cost gap, has been developed ideas and solutions after consulting and discussing with management and production personnel,With no effect on quality and product quality ,Was reached to reduce costs and close the gap and reach the target cost while achieving a positive gap.