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With development of daily discussions regarding the World Trade
Organization (WTO) and gratual joining of different countries to this
organization, cost management attracted more attention than before.
Countries joining the World Trade Organization seeking means for remaining economically viable in a competitive situation. Those will survive that are able to compete by producing goods and services at competitive costs with high quality. Such companies will be successful and the most important technique that will help them in this regard is target costing system.
This paper is analyzing the obstacles in using target costing system in Iranian companies listed at Tehran’s Stock Exchange. Results of this study reveal that none of the components of target costing are used in the sample companies. It is also shown that the level of education and job experience of the respondents in this study has no impact on the findings.