The Impact of Target Cost Method to Strengthen the Competitiveness of Industrial Companies
Dr. Nour Aldeen M. Ghafeer, Dr. Abdul Aziz A. Abdul Rahman, Dr. Basman J. Mazahrih

Abstract
This research deals with target cost method as one of the strategic management accounting methods, their impact on achieving success in the competitive field of industrial companies, achieving competitive advantages through the company to outdo competitors' capabilities, coping with the growing dynamics of the competitive environments in which they operate, and ensuring the strengthening of the competitiveness of the company. The research problem can be formulated in the following question: Does the application of target cost method affect strengthening the competitiveness?” The researcher depends on an exploratory study by scanning the field for several companies in the engineering industries sector in Syria by using a questionnaire to determine the impact of target cost method in strengthening competitiveness.
The most important findings of the resulting of the research:
1-There is a good positive and direct correlation between the cost target method and enhancing cost advantage.
2- There is a good positive and direct correlation between the cost target method and enhancing quality advantage.
3- There is a medium positive and direct correlation between the cost target method and enhancing environmental advantage.

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