The effect of using the target cost on reducing costs in the tourism companies in Aqaba Special Economic Zone Authority

Atallah Al-hosban, Mohammed Alsharairi and Isssa Al-Tarawneh

Journal of Sustainable Finance & Investment, 2023, vol. 13, issue 1, 194-209

Abstract: This study aimed to find the effect of Target Costing (steps and Characteristics) in reducing costs in Tourism companies at Aqaba Economic Area. The Questionnaire was distributed to group of hotels in Aqaba (Auditors, Financial, and Accountants) 42 questionnaires were distributed (32) were retrieved. The most results: Management of Tourism companies in Aqaba establish depends up on the markets to design and manufacture products or services, and tourism companies in Aqaba City review the market which the company seeks to sell products or services. Most recommendations: its important to care that tourism companies in Aqaba must hire cost accountant in hotels to obtain accurate flow of cost data, and its important for hotels in general to apply new techniques of managerial accounting which reduce costs.

Date: 2023
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DOI: 10.1080/20430795.2021.1891782

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