出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The study aimed to reveal the extent of applying the target cost method in the tourism companies. A questionnaire was used for collecting primary data. The most important conclusions reached after analyzing the data were that these companies recognize the needs of agents, but it fails recognize the tourist ability to pay, and not being able to identify the wishes of tourists from a tourist product. It shows that it analysis the market efficiently, but does not conduct continuous studies to see the possibility of having a new competitor, and study and follow-up factors affecting the tourism sector. It also shows that they work with team spirit. And carry out procedures for continuous improvement to reduce costs, but it does not study the ways to manage costs in competitors companies, nor bother to identify the causes of the appropriate cost. The study recommended tourism companies to identify the ability of tourist to pay for tourist products they provide, and to continuously identify the tourist products tourist’s wishes for. And to conduct continuous studies to see the possibility of having a new competitor, and study and follow-up factors affecting the tourism sector and to develop working relationships in various sections, and notified the staff of the importance of their role in the decision making to reduce cost. And to study ways to manage costs in competitors companies, and identify the causes of the appropriate cost.
