The impact of applying target costing technology and intelligent transportation systems on transportation costs

  • Zahraa Sabah Katea Al- Fadhli
  • Fayza Ibrahim Mahmoud Al-Ghabban

Abstract

This research aims to demonstrate the significant role played by target costing technology as a technique compatible with modern technological developments, and intelligent transportation systems as a revolutionary force in the rapidly expanding contemporary transportation environment. Intelligent transportation systems combine advanced technology, data analysis, and communication systems aimed at enhancing the efficiency and safety of transportation networks. The target costing technique impacts the external environment by providing accurate information and a scientific basis for determining indirect costs, precisely measuring costs from the initial project planning stages through implementation and highlighting their impact on transportation costs. This technology also supports informed decision-making in the face of intense competition and multiple alternatives.

Published
2025-06-16
How to Cite
[1]
Zahraa Sabah Katea Al- Fadhli and Fayza Ibrahim Mahmoud Al-Ghabban, “The impact of applying target costing technology and intelligent transportation systems on transportation costs”, JMAUC, vol. 17, no. 1, pp. 20-33, Jun. 2025.