{"id":4075,"date":"2025-04-05T16:20:50","date_gmt":"2025-04-05T16:20:50","guid":{"rendered":"https:\/\/journal.ziu-university.net\/?p=4075"},"modified":"2025-04-05T16:20:53","modified_gmt":"2025-04-05T16:20:53","slug":"%d8%a7%d8%b3%d8%aa%d8%b1%d8%a7%d8%aa%d9%8a%d8%ac%d9%8a%d8%a7%d8%aa-%d8%a5%d8%af%d8%a7%d8%b1%d8%a9-%d8%a7%d9%84%d8%aa%d9%83%d9%84%d9%81%d8%a9-%d9%84%d8%aa%d8%ad%d9%82%d9%8a%d9%82-%d8%a7%d9%84%d9%85","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=4075","title":{"rendered":"\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0627\u062a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0644\u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u0645\u064a\u0632\u0629 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0625\u0646\u062a\u0627\u062c\u064a\u0629"},"content":{"rendered":"\n

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Abstract:<\/strong><\/p>\n\n\n\n

The study aimed to identify a modern management method represented by the target cost method in terms of cost management, cost reduction and control while maintaining the quality and flexibility required by the customer to provide the product with the required quality in the market to obtain a larger market share. The research community and sample are represented by the administrative employees of Al-Naseem Company, and through distributing a questionnaire form after it was judged by experienced and specialized judges on the project sample, which numbered 39 individuals, the SPSS statistical program was used to analyze the questionnaire phrases and the correlation between the variables. The researcher concluded that there is a statistically significant relationship between cost management with its two axes, target cost and cost reduction, and achieving competitive advantage with its two axes, quality and flexibility. The cost management method also helps the company achieve good investment of resources, and the cost management method also contributes to reducing costs and reducing material waste. The researcher recommended the necessity of developing an effective system to understand the company’s direct and indirect costs that helps it increase its market share and conduct market studies from time to time to track prices, as well as studying the competitive external environment in neighboring areas to obtain better points of sale.<\/p>\n\n\n\n

Keywords: (cost management strategy, target cost, cost reduction, competitive advantage).<\/strong><\/p>\n\n\n\n

\u0627\u0639\u062f\u0627\u062f : <\/p>\n\n\n\n

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Ahmed Mohamed Gaballah Rizk<\/strong><\/td><\/tr>
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