Customers have become more knowledgeable and demand high-quality products at reasonable prices. As a result of the intense competition in the business environment, the decline in available resources, and the desire of companies to obtain a larger market share and internal and external growth and expansion, it was necessary to confront the requirements and use efficient and effective tools. This is what contemporary strategic cost management provides. The researchers combined the techniques of product life cycle cost and target cost within an integrated framework within a series of continuous administrative and technical integration rings to support the company's competitive advantage. Among the most important tools used are successive steps to integrate between the product life cycle cost and the procedures for deriving the target cost for men's suits in the ready-made men's clothing factory in Najaf Governorate, and limiting the costs of the men's suit life cycle and reaching the market target cost of (48,000) dinars to support the factory's competitive advantages to achieve the theoretical and procedural research objectives. The researchers concluded that the integration ring between these tools supports and enhances the factory's competitive advantages. One of the most prominent recommendations was the importance of applying contemporary techniques and methods to reduce costs and improve product quality, in addition to achieving a competitive advantage in light of the fiercely competitive market.

Sustainable target costing, theory of constraints, competitive advantage

First: Arabic Sources

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