Abstract
The current paper sought the possibility of using the targeted cost in commercial institutions and companies. These did not enable the researcher to be acquainted with this sort of application, and all literatures tackled the use of industrial companies, almost new and current products. The study was able to apply this aspect on Al-Mahary Trade Co. and reached the desired price by customers. This was done through deriving the targeted as a result to the procedures made by the researcher. The research recommended the future studies to use cost methodology on the basis of activity in cost reduction in such foundations.
