The role of target costing in reducing the costs and rationalizing the pricing decision in TEXALG -Khenchla unit

The integration of generative artificial intelligence (AI) tools-such as ChatGPT, GrammarlyGO, and Jasper-into This study aims at showing the prominent role of target costing as one of the modern cost management methods to reduce the costs.This method basically sets the price of selling the product and serving the customer in its top priorities throughout the phases of the production, including planning, designing, until getting the final product.In order to find out more about the contribution of this method to rationalizing the pricing decision and reducing the costs, we conducted a field study on the Algerian Textile Company TEXALG, the unit of Khenchla.Findings show that the method efficiently reduces the costs and rationalizes the decision of pricing the BLEU DGPC product, as the price considerably decreased with a rate of 14.26%.