标题：The complementary association between value chain analysis and target costing system to strengthen the competitiveness: An applied study on Saudi manufacturing companies in Al-Kharj
摘要：The value chain and the target cost play significant role in achieving competitive advantage in many
areas where both concepts are complement to each other. The two concepts also aim to reduce cost
and maintain product quality. The current research aims to establish a framework of complementary
association between value chain analysis and target costing system to achieve competitive advantage
in manufacturing companies of Saudi Arabia. The study uses exploratory research to study
the problem with the help of a structured questionnaire. The reported results show that target costing
aids the manufacturing firms of Saudi Arabia in achieving the competitive advantage, and similar
type of result holds with the value chain analysis. However, the target costing method is having an
insignificant relationship with competitive advantage when combined with value chain analysis
method, even after controlling for difficulties.
关键词：Target Costing;
Value Chain Analysis;
Competitive Advantage
