@article{(Open Science Index):https://publications.waset.org/pdf/7549,
	  title     = {Using Target Costing to Investigates Competitive Price},
	  author    = {R. A. Sabir  and  X. Xinping  and  S.A. Sabr},
	  country	= {},
	  institution	= {},
	  abstract     = {This paper has presented research in progress
concerning the contribution of target costing approach to
achievement competitive price in the Iraqi firm. The title of the
paper is one of the subjects that get large concerns in the finance and
business world in the present time. That is because many competitive
firms have appeared in the regional and global markets and the rapid
changes that covered all fields of life. On the other hand, this paper
concentrated on lack knowledge of the industrial firms, regarding the
significant role of target cost for achieving the competitive prices.
The paper depends on the main supposition, using the competitive
price to get the target cost in the industrial firms. In order to achieve
competitive advantage in business world the firms should rely on
modern methods to manage cost and profit. From strategic
perspective the target cost achieves a so powerful competitive
advantage represented in cost reduction. Nevertheless the target cost
does not exclude the calculation and survey of costs during the
production process. Products- estimated costs are calculated and
compared with the target costs.},
	    journal   = {International Journal of Mechanical and Industrial Engineering},
	  volume    = {5},
	  number    = {11},
	  year      = {2011},
	  pages     = {1397 - 1404},
	  ee        = {https://publications.waset.org/pdf/7549},
	  url   	= {https://publications.waset.org/vol/59},
	  bibsource = {https://publications.waset.org/},
	  issn  	= {eISSN: 1307-6892},
	  publisher = {World Academy of Science, Engineering and Technology},
	  index 	= {Open Science Index 59, 2011},