Abstract
This study was specialized in dealing with the issue of integrating intra-cost management methods to reduce intra-costs in the retail trade sector in Iraq, and this is part of the study that the two researchers were alone in evaluating, as it is the first study dealing with this issue from this aspect in the Iraqi environment (The reference comparison and the target cost method) and a statement of the impact of applying cost management methods to develop the cost system and understand the mechanism of integration between them and ways to strengthen and benefit from them in enhancing the business of the study sample, and enhancing its competitive position in the retail sector in Iraq. Most of the previous studies dealt with one method among several methods and its application to the study sample. In the current study, it will deal with several methods of evident cost management in the retail sector by clarifying the role of methods in reducing internal costs.
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