Employing AI Tools to Achieve Integration Between the Target Costing Technique, SDG, and Their Role in Improving Administrative Decisions
摘要
The study problem was identified through the inefficiency in measuring costs according to traditional manufacturing systems followed in most companies, and to know the role of integration between the Target Costing (TC) technique using Artificial Intelligence (AI) tools and Sustainable Development Goal: partnership contract to achieve the goals (SDG17) in improving Administrative Decisions (AD) to ensure product quality to satisfy clients’ wants and demands. The goal of the study is to improve the theoretical framework with practical application to know the role of integration between the TC technique using AI tools and Partnership Contracts (PC) to achieve SDG17, improving AD, as this integration works to strengthen the company's competitive position in the business environment and enhance economic and environmental sustainability. The study focuses on the descriptive analytical approach when applying the practical application aspect based on financial and cost data in the study sample company. The study reached a set of conclusions, the most important of which is that the integration between the TC technique using AI tools and the PC to achieve the goals of improving AD has a significant role in encouraging innovative local manufacturing and reducing costs in the study sample company by improving the efficiency of using resources and energy and identifying weaknesses and shortcomings, which contributes to supporting the shift towards producing and manufacturing sustainable products.