Role of Benchmarking in the rationalization of pricing decisions Based on a cost target

Abbas Al-Musawi Noire Kahit, D.

	Role of Benchmarking in the rationalization of pricing decisions Based on a cost target
Journal of Administration and Economics
Article 1, Volume 0, Issue 69, 2018, Pages 1-43
Author
D. Abbas al-Musawi Noire Kahit
Abstract
In the last two decades , competitive among companies are increased more so as the use of modern techniques and procedures for managing these companies in general , and managing costs specially to increase its ability for competitive through introduce products in high quality and competitive prices in the same time . Target Costing and Benchmarking are among these techniques, the problem of study is percents in searching for answers to the flowing question: What is the meant of Target costing and Benchmarking? What is the role of Benchmarking in direction pricing decisions based on Target Costing? The goal of this study is to discuses and analyses philosophy of Target Costing and Benchmarking, and the role of Benchmarking in direction pricing decisions based on Target Costing, Assuming effective role for Benchmarking in these decisions. To dominate study goal, it has been divided in to four suctions as well as to conclusions and recommendations, the first suction include research methodology , the second discus Target Costing , the third discus Benchmarking concept and its role in pricing decisions based on Target Costing, And the fourth suction specialized to empirical study which holed in General Wassit Company for Textile Industries. Many of conclusions and recommendations are made at the end of study.
Keywords
Axis of accounting

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