A MASTER'S THESIS AT BASRA UNIVERSITY DISCUSSING "THE EXTENT OF THE POSSIBILITY OF USING THE TWO TECHNIQUES THE TARGET COST AND INTERNAL TRANSFER PRICES TECHNIQUES CAN BE USED IN SUPPORT OF THE COST LEADERSHIP STRATEGY:                                                                                                                                                       

A master's thesis in the College of Administration and Economics at Basra University discussed “The extent of the possibility of using the two techniques of target cost and internal transfer prices in support of the cost leadership strategy” an applied study in the State Company for Southern Fertilizer Industry.

The thesis presented by the student (Rawaa Abdul Amir Ahmed) aimed to identify the extent to which modern technologies can be used to account for costs represented in this research marked by the two techniques of target cost and internal transfer prices in the State Company for Southern Fertilizer Industry, as well as identifying areas of cost reduction through achieving the targeted reduction  In the cost of the product, in addition to an indication of the extent of the impact of using the two aforementioned techniques in achieving competitive advantage.

The thesis concluded that the integration between the two technologies contributes to supporting the competitive advantage of the company by reducing costs, making efficient pricing decisions, increasing profitability, providing appropriate information to management, and improving the overall performance of the company.

 The study recommended the necessity to apply the target cost technique in order to reduce production costs and achieve the highest possible return, and to use the unit of water, the conversion price on the basis of cost with the profit margin, to contribute to achieving profits for the unit.