Abstract:
The aim of this study is to examine the impact of the application of Target Costing
technique on performance improvement through using the case study method for one
Sudanese manufacturing company (Sinar Sugar Company). The study results indicated
that Sinar Sugar Company does not use the Target Costing technique. However, the
analysis of company’s archive data using the Target Costing technique may help the
company to reduce its production costs and achieve the target costs, thus enabling it to
attain the desired profits for the existing products. In addition, the adoption of this
technique will provide useful information for controlling and reducing costs for the new
products before they produced, which will affect positively the overall company
performance.
