From Numbers to Market Impact: A Unique Graduation Project Reveals How Target Costing Makes a Difference in Sales for Industrial Companies
University Media
In an academic setting reflecting the depth of educational quality and its genuine connection to the job market, the College of Administrative Sciences at the Emirates International University witnessed the discussion of a distinguished graduation project by accounting students, entitled: "The Impact of Using Target Costing on Increasing Sales in Industrial Companies." This was presented through an applied study on Amwaj Al-Mahil Company for Industry and Trade Limited in Sana'a.
The project, prepared by students Najib Haider Ahmed Al-Amir, Ahmed Ali Abdullah Al-Kahli, and Zakaria Ahmed Ismail Al-Amir, was supervised by Dr. Safaa Al-Hanbashi and reviewed by a specialized scientific committee comprised of a select group of academics: Dr. Ammar Mahyoub (external examiner), Dr. Fahmi Al-Daqaf, Dr. Mohammed Al-Rahbi, and Ms. Ru'a Al-Mujahid.
This research was not merely an academic requirement, but a true embodiment of the ability of students at the Emirates International University to transform modern accounting concepts into strategic tools that contribute to supporting managerial decision-making and achieving growth in real-world business environments.
The study aimed to analyze the impact of applying target costing, one of the most important tools of modern management accounting, through several dimensions, including: competitor analysis, setting target profit margins, product pricing, focusing on consumer needs, and product design and planning.
The research team adopted a descriptive-analytical approach, using precise scientific tools, most notably questionnaires and data analysis via SPSS software, a step that reflects the level of professional and technical qualification acquired by the university's students.
The study showed that the level of target costing implementation in the company was high (85.23%), and sales increased significantly, demonstrating a clear statistical impact of this approach on improving sales performance. The results did not stop there; they also confirmed the importance of each dimension of target costing in achieving this impact, particularly in the areas of competitive analysis, smart pricing, and product planning.
The researchers recommended strengthening the application of target costing in industrial companies, along with developing staff skills in pricing, market analysis, and customer needs, thereby enhancing competitiveness and raising performance and sales levels.
This project clearly reflects the philosophy of the Emirates International University in providing high-quality education based on practical application and scientific research related to real-world challenges. It affirms that its graduates are not merely graduates, but rather competent individuals capable of making a real impact in the business environment.
The Emirates International University does not just teach knowledge; it shapes the future.
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