Capability of Jordanian Industrial Shareholding Companies to Apply Target Costing System

Abstract

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.