Capability of Jordanian Industrial Shareholding Companies to Apply Target Costing System

摘要

This study aims to identify the target costing system and its application in Jordanian industrial companies, and to what extent the companies apply cost reduction methods, also what are the obstacles prevent using target costing facing Jordanian companies, 50 of these companies were selected randomly and distribute a survey to the financial manager to answer the questionnaire items, the result showed that the companies have the ability target costing system as a method of reducing cost, The research recommended that there is a necessity to apply target costing system in an integral way in industrial companies.