Using the target costing technique in implementing cost leadership
strategy – An applied study at the State Company for Rubber
Industries
*Asst. prof.Dr Ali Abdul-Hussein Al-Zameli ** Researcher : Sujood Faied Jassim
*Accounting Department, College of Administration and Economics Al-Qadisiyah Universit- Iraq
**Accounting Department, College of Administration and Economics Al-Qadisiyah Universit- Iraq 2
Abstract : The target cost technique is considered as the most important modern techniques of strategic
management accounting which has been emerged in Japan at the end of the last century. The research aims to study
the target cost technique that suits the requirements of the modern manufacturing environment in a way that helps the
economic unit implement the cost leadership strategy, and a hypothesis has been put forward research as the use of
target cost technology can help the economic unit in implementing competitive strategies, including the cost
leadership strategy, and the research was applied in the General Company for Rubber Industries for the product wire
frame size (24-1200), and finally the research reached a set of conclusions and it was from The most important of
which is that the targeted costing technique is one of the strategic cost management techniques that is concerned with
planning and managing costs, where the selling price of the product is the guiding cost by focusing on the customer
and his desires, Among the research methods are the inductive method and the deductive method , Among the most
important conclusions reached by the research are 5. Most of the raw materials that enter into the tire industry are
imported materials at a very high cost, which negatively affects the high production costs
