ISSN: 2225-8329
Open access
This study aimed to identify the role of target costing in products cost reduction, as well as identify the role of target costing in products development in Jordanian shareholding industrial companies. The questionnaire has been prepared for this purpose and distributed to a sample of (60) Jordanian shareholding industrial companies who responded to this study, and (51) questionnaire was subjected to analysis. The results were analyzed data showed a number of results one of the most important, It leads the application of target costing system to reduce costs in the Jordanian industrial companies, as well as the study showed that the application of target costing system leads to the development of products in the Jordanian industrial companies is reflected through the many considerations taken into account. The study recommended that there is a need to activate the necessary elements for further costing reduction, and try to use elements currently available as an initial step for the application.
N/A
N/A
Copyright: © 2018 The Author(s)
Published by Human Resource Management Academic Research Society (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode