الفهرس 
الفصل الأوليوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The aim of this study is to develop the accounting measurement of the target cost using the economic value added and its impact on cost reduction strategies. The reason for choosing the economic value added as a measure of the target profit is to add the cost of capital invested within the target cost elements so that there is no erosion in the capital. That the products that do not cover their share of the cost of capital, in turn lead to the weakening of the Center for long-term financing of companies; the research also aims to know the impact of the introduction of the measure of economic value added on the reduction strategies Fiber, and how to allocate the cost of capital at the product level.
The researcher pursued two approaches in the context of the validity of the results: First, the inductive method through previous researches and studies - in the periodicals, scientific messages and various sites - which were included in the accounting literature related to the subject and field of research; and secondly the deductive approach by studying and analyzing both the target cost input and the economic value added In an attempt to reach the target rate of return to include the cost of capital; then to conduct an applied study on a company to see the extent of achieving the objective of the study and the impact on the strategies of the company.
The study has reached several results, the most important of which is: There is an impact to the development of accounting measurement of the target cost using the economic value added to the financial and operational performance of the company. The development of the accounting measurement of the target cost using the economic value added to achieve competitive advantage and the development of cost measures. To the target cost using the economic value added to the cost reduction strategies, and therefore when the implementation of the objective of the study in the company in the application will get the most benefit from the implementation of the target cost strategy developed to increase Profit ratio and with a view to non-erosion of capital and thus will achieve a competitive position in the market.