the primary objective of this study is to support competitive advantage by the help of integration between target cost and order cost. | Integration between open records and target cost to effectively manage supply chain costs Uncertain Supply Chain Management 7 2019 329 340 Contents lists available at GrowingScience Uncertain Supply Chain Management homepage uscm Integration between open records and target cost to effectively manage supply chain costs Azhar Ghailan Marhoona Hayder Kareem Salimb and Shaymaa Abdul Husein Abdul Kadhima a College of Administration and Economics University of Al-Qadisiyah Iraq b Technical Institute Ammara Southern Technical University Iraq CHRONICLE ABSTRACT Article history During the past few years there have been tremendous attempts among various companies to Received June 16 2018 implement the principles of supply chain management to increase their capabilities. Reduction Accepted July 30 2018 in supply chain cost is an important element to support competitive advantage. However to Available online manage the cost of supply chain managing target and order costs is essential. Reduction in July 30 2018 Keywords both target cost and order cost is crucial to maintain reasonable supply chain cost which Supply chain directly influences the competitive advantage. Thus the primary objective of this study is to Target cost support competitive advantage by the help of integration between target cost and order cost. Order cost To achieve this quantitative research technique was adopted based on a survey technique and Competitive advantage 300 questionnaires were distributed among the managerial employees of supply chain companies in Iraq. While analyzing the data through Smart PLS 3 it was revealed that any reduction in target cost and order cost could decrease the overall supply chain cost and this helps to sustain competitive advantage. Therefore supply chain cost plays the mediating role to enhance competitive advantage through integration of the target cost and the order cost. Finally this study is beneficial for supply chain companies to enhance .
