The impact of target cost on activating competitive vigilance under the the adoption of business intelligence systems -A field study in Setif Industrial Zone

Abstract

This study aims to find out the impact of the target cost model on activating competitive vigilance, in light of the adoption of business intelligence systems. Where a field study was conducted in the industrial zone located in Setif, by collecting data from a selected sample of 11 economic institutions, consisting of 55 forms, the data included in them were statistically analyzed using the " SPSS" and "AMOS" programs. Through the results of this study, it became clear that there is an average level of application of the principles of Target cost and business intelligence systems, and it also turned out that there is an indirect moral impact of the target cost on activating competitive vigilance, through the intermediate role of business intelligence.