{"id":4170,"date":"2025-04-29T15:34:21","date_gmt":"2025-04-29T15:34:21","guid":{"rendered":"https:\/\/journal.ziu-university.net\/?p=4170"},"modified":"2025-04-29T15:34:21","modified_gmt":"2025-04-29T15:34:21","slug":"%d8%a3%d8%ab%d8%b1-%d8%a3%d8%b3%d9%84%d9%88%d8%a8-%d8%a7%d9%84%d8%aa%d9%83%d9%84%d9%81%d8%a9-%d8%a7%d9%84%d9%85%d8%b3%d8%aa%d9%87%d8%af%d9%81%d8%a9-%d8%b9%d9%84%d9%89-%d8%aa%d8%ad%d8%b3%d9%8a%d9%86","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=4170","title":{"rendered":"\u0623\u062b\u0631 \u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629 \u0639\u0644\u0649 \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u0645\u064a\u0632\u0629 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 &#8220;\u062f\u0631\u0627\u0633\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0644\u0622\u0631\u0627\u0621 \u0639\u064a\u0646\u0629 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\u0644\u0644\u0639\u0645\u0644\u0627\u0621). \u0623\u0638\u0647\u0631\u062a \u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0625\u0646 \u062a\u0637\u0628\u064a\u0642 \u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629 \u064a\u0633\u0627\u0639\u062f \u0641\u064a \u062a\u062d\u0642\u064a\u0642 \u062c\u0648\u062f\u0629 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0641\u064a \u0627\u0644\u0633\u0648\u062f\u0627\u0646 \u0645\u0645\u0627 \u064a\u0639\u0632\u0632 \u0633\u0645\u0639\u062a\u0647\u0627 \u0648\u0645\u064a\u0632\u062a\u0647\u0627 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629. \u0623\u0648\u0635\u062a \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0628\u0623\u0646 \u062a\u0648\u0641\u0631 \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629 \u0627\u0644\u0633\u0648\u062f\u0627\u0646\u064a\u0629 \u0627\u0644\u062a\u062f\u0631\u064a\u0628 \u0648\u0627\u0644\u062a\u0623\u0647\u064a\u0644 \u0627\u0644\u0644\u0627\u0632\u0645 \u0644\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0639\u0644\u0649 \u0645\u062e\u062a\u0644\u0641 \u0627\u0644\u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0644\u0641\u0647\u0645 \u0648\u062a\u0637\u0628\u064a\u0642 \u0645\u0628\u0627\u062f\u0626 \u0648\u0623\u062f\u0648\u0627\u062a \u0623\u0633\u0644\u0648\u0628 \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629 \u0628\u0643\u0641\u0627\u0621\u0629 \u0648\u0641\u0639\u0627\u0644\u064a\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u0645\u0641\u062a\u0627\u062d\u064a\u0629: \u0627\u0644\u062a\u0643\u0644\u0641\u0629 \u0627\u0644\u0645\u0633\u062a\u0647\u062f\u0641\u0629\u060c \u0627\u0644\u0645\u064a\u0632\u0629 \u0627\u0644\u062a\u0646\u0627\u0641\u0633\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u062a\u0643\u0644\u0641\u0629\u060c \u062a\u062d\u0642\u064a\u0642 \u0627\u0644\u062c\u0648\u062f\u0629\u060c \u0627\u0644\u0627\u0633\u062a\u062c\u0627\u0628\u0629 \u0644\u0644\u0639\u0645\u0644\u0627\u0621\u060c \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0635\u0646\u0627\u0639\u064a\u0629\u060c \u0622\u0631\u0627\u0621 \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\"><strong>Abstract<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" dir=\"ltr\">The study dealt with the impact of applying the target costing approach on improving sustainable competitive advantage \u2013 ananalytical study of the opinions of a sample of workers in Sudanese industrial establishments. The study aimed to identify and analyze the impact of applying the target costing approach on improving sustainable competitive advantage in its dimensions (cost reduction, quality achievement, and customer responsiveness) from the perspective of a sample of workers in Sudanese industrial establishments. The study relied on a descriptive-analytical approach and a quantitative approach. A questionnaire was then used to collect primary data from a stratified random sample of (113) workers in Sudanese industrial establishments on the impact of applying the target costing approach on improving sustainable competitive advantage in its dimensions (cost reduction, quality achievement, and customer responsiveness). The study results showed that applying the target costing approach helps achieve quality products and services in industrial establishments in Sudan, enhancing their reputation and competitive advantage. The study recommended that Sudanese industrial establishments provide the necessary training and qualifications for employees at all levels to understand and apply the principles and tools of the target costing approach efficiently and effectively.<strong>Keywords:<\/strong><strong>target costing, sustainable competitive advantage, cost reduction, quality achievement, customer responsiveness, industrial establishments, employee opinions.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0639\u062f\u0627\u062f : <\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u062f. \u0628\u0634\u064a\u0631 \u0635\u0627\u0644\u062d \u0645\u062d\u0645\u062f \u0627\u0644\u062e\u064a\u0631<\/strong><strong>Basher Saleh Mohammed Alkheer<\/strong><\/td><\/tr><tr><td><strong>\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0627\u0639\u062f- \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0642\u0631\u0622\u0646 \u0627\u0644\u0643\u0631\u064a\u0645 \u0648\u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\r\n\t\t<div class=\"review_wrap\">\r\n\t\t\t<div id=\"review-box\" class=\"review-box review-bottom review-stars\">\r\n\t\t\t\t<div class=\"review-summary\">\r\n\t\t\t\t\t<div class=\"review-final-score\">\r\n\t\t\t\t\t\t<span title=\"\" class=\"post-large-rate stars-large\"><span style=\"width:0%\"><\/span><\/span>\r\n\t\t\t\t\t\t<h4><\/h4>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\r\n\t\t\t\t<div class=\"review-short-summary\"><a href=\"https:\/\/drive.google.com\/file\/d\/1Y-HTcw3v8OKABsUFUcfCo8Ak1o49pUtO\/view?usp=drive_link\" class=\"taq-button taq-medium taq-square taq-flat\" style=\"background-color:#a0ce4e\" target=\"_blank\"><i class=\"fa fa-download\"><\/i><span class=\"button-text\">\u062a\u062d\u0645\u064a\u0644<\/span><\/a>\r\n\t\t\t\t<\/div>\r\n\t\t\t<\/div>\r\n\t\t\t\r\n\t\t\t<div class=\"user-rate-wrap\">\r\n\t\t\t\t<span class=\"user-rating-text\">\r\n\t\t\t\t\t<strong>\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0633\u062a\u062e\u062f\u0645\u0648\u0646: <\/strong>\r\n\t\t\t\t\t<span class=\"taq-score\"><\/span>\r\n\t\t\t\t\t<small>\u0643\u0646 \u0623\u0648\u0644 \u0627\u0644\u0645\u0635\u0648\u062a\u0648\u0646 !<\/small>\r\n\t\t\t\t<\/span>\r\n\r\n\t\t\t\t<div data-rate=\"0\" data-id=\"4170\" class=\"user-rate taq-user-rate-active\">\r\n\t\t\t\t\t<span class=\"user-rate-image post-large-rate stars-large\">\r\n\t\t\t\t\t\t<span style=\"width:0%\"><\/span>\r\n\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/div>\r\n\r\n\t\t\t\t<div class=\"taq-clear\"><\/div>\r\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635 &nbsp;\u062a\u0646\u0627\u0648\u0644\u062a 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