عامر محمد سليمان الزغبي2018-02-152018-02-152012http://hdl.handle.net/123456789/10952Abstract The research problem is represented in.the inabilityof thecompanies of service sector to control the sale sen/ice price under circumstances of intense competition and modern environmental and economic changes in the service sector, due to its implementation of traditional cost accounting methods as well as lack of utilization and activation of the role of instruments and methods of cost constraint and as part thereof is the target cost. The research aimed to know the ability of the hotels‘ managements in determininga prefixed target price and a target ‘profit margin as well, in order to apply the target cost method by reducing the cost of service with quality maintenance. The research also aimed to know what the requirements to apply such method. The research significance lies in the increasing interest and widespread dependence in the Hashemite Kingdom oflordan on the service sector, in particular, the hotels‘ activity which is expanding on day after day basis, a position which in turn deserve to know the extent to which hotels’ sector has applied cost systems in general and target cost method, in particular, to reduce the cost of the service rendered. The research attempts to test the following hypotheses. 1. There is no correlation that is statistically significant between the target cost method and cost reduction as well as between the target cost method and the support of decision making. 2. There is no correlation that is statistically significant between the target cost method and cost reduction, as well as between the target cost method with quality maintenance of hotels’ service. 3. There is no correlation that is statistically significant between the target cost method and the support of decision making, as well as between the target cost method with quality maintenance of hotels‘ service. The research has adopted the historical approach to review previous studies related to the research subject and the deductive approach to determine the research problem and the correlation between the research hypotheses and the preparation of the conceptual framework. The research also" used‘ the analytical‘ descriptive approach to change and analyze the findings of the field study. The research also used the positive approach through the induction of the reality of the application of the target cost method in reducing the provided cost in the five-star hotel sector in the Hashemite Kingdom oflordan - Amman city. ' The research showed the following findings: 1. The research has proved that the first research hypothesis which provides: (There is no correlation that is statistically significant between the target cost method and cost reduction as well as between the target cost method and support of decision making). The validity of which was not proved, therefore, it can be said that there is a correlation that is statistically significant between the target cost method and cost reduction as well as between the target cost method and support of decision making. The researcher deduce from the finding of the research hypothesis‘ test the fact that, hotels‘ managements work out to make decision and support the trend to reduce the cost. 2. The research has proved that the second research hypothesis which provides: (There is no correlation that is statistically significant between the target cost method and cost reduction, as well as between the target cost method with quality maintenance of hotels‘ service). The validity of which has been proved, therefore, it can be said that there is no correlation that is statistically significant between the target cost method and cost reduction, as well as between the target cost method with quality maintenance of hotels‘ service. The researcher deduce from the finding of the research hypothesis‘ test the fact that, the quality of five- star hotels‘ service is one of an specific international standard the essence of which the ~hotel‘s-management cannot make anything to change it. 3. The research has proved that the third research hypothesis which provides: (There is no correlation that is statistically significant between the targetcost method'and'the' support of decision making, as well as between the target cost method with quality maintenance of hotels‘ service. The validity of which was not proved, therefore, it can be said that there is a correlation that is statistically significant between the target cost method and the support of decision making as well as between the target cost method with quality maintenance of hotels‘ service. The researcher deduce from the finding of the research hypothesis‘ test the fact that, there is a correlation that is statistically significant between the administrative decision and the quality of the hotels’ service. _ 4. Hotels cadres have played a significant role in guiding the hotel's management to reduce the cost. The researcher, however, deduced such fact from the responses of sample's individuals. The research recommended the following: 1. Hotels’ managements in the Hashemite Kingdom of Jordan should have the interest in cost accounting in support of its decisions, as a main factor in the development of target cost method. Z Researchers in the fields of marketing, economy, accounting and engineering should conduct in-depth researches and studies to apply the target cost method to the overall sectors (industrial, commercial, agricultural and the servicing sector) whether, it is a government sector or a private sector.محاسبة