Abstract

The research aims to clarify the knowledge foundations of the green target cost technologies and reverse engineering and to clarify their role in reducing costs. It also aims to use the two technologies in the research sample company and to indicate their role in reducing costs. The deductive approach was used in the theoretical side of the research and the inductive approach in the practical side, and the researcher reached a set of conclusions, the most important of which are: The green target costing technique is a useful tool to help determine the allowable cost of the product because customers are often unwilling to bear additional purchase costs for products and in light of The conclusions that have been reached, the researcher presented a set of recommendations, the most important of which are: The economic unit, the research sample, must seek to know the details and components of competing products in order to be able to develop its products in line with the capabilities of the competing product.

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