The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research titled(Aligning Cost Leadership and Positioning Strategies to Determine the Cost of Air Tickets for Travelers and Achieve Competitiveness) for the Sarmad Abbas Nasser to obtain Cost and Managerial Accounting certificate, which is the highest professional certificate in the field of specialization, and its holder enjoys all the rights and privileges of a doctorate degree.
The study aimed to apply the cost leadership and centralization strategy to determine the cost of airline tickets for passengers of the Iraqi Airways Company by harmonizing the two strategies in order to achieve competitiveness compared to Fly Baghdad Company. In order to achieve the research objective, one of the strategic cost management techniques, which is the target cost, was relied upon when harmonizing.
The study concluded that the company needs to harmonize the two strategies above to achieve competitiveness in cost, price, and quality compared to the competing company, as it has a significant impact on confronting the developments and fluctuations occurring in the contemporary business environment, which requires the application of the target cost technique and relying on cost reduction tools that would enhance the company’s competitive ability in the field of reducing ticket costs for passengers.
