توظيف أسلوب التحليل المفكك في تحسين قيمة المنتج في ظل تقنية التكاليف المستهدفة

Abstract

This research aims at employing the teardown analysis approach in improving of the Product Value Through reducing its Costs and increasing its Quality Under the Target Costing Technique That regarded as the most important modern techniques For Managerial Accounting that aim to consolidate the competitive position through creating suitable approachs to improve its products value. In order to reach the goal of the research, the basic hypotheses has been formed stating that employing the teardown analysis approach under the target Costing technique in the State company of the Electerical Industries that face up the highest Competitive that lead to improve of the product value and achieve competitive advantages for company . Finally,agroup of recommendation has been put on the light of conclusions reached