- All Journals
- Al-Qadisiyah University
- Basrah University
- Kirkuk University
- Mosul University
- The Iraqi Borad for Medical Specialization
- University of Anbar
- University of Technology
- Al Mustafa University
- Al-Zahraa University for Women
- Alnoor University
- Kunooz University
- Misan University
- Ninevah University
- Tikrit University
- University of Al-Hamdaniya
- University of Kerbala
Cost reduction using cost target method - Operational study at Pico for engine oil production In Diyala | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 110, 2018, Pages 275-284 | ||
| Author | ||
| M. Firas Ibrahim Karim Al-Humiri | ||
| 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. Key words: Target cost , Technical pathways for the production , Cost gap . | ||
| Keywords | ||
| Department of Accounting | ||
|
Statistics Article View: 20 PDF Download: 7 |
||