2021. Achieving A Competitive Advantage Using the Targeted Cost Technique - An Applied Study - General Company for the Car Manufacturing and Equipment - Mechanical Plant. Journal of Al-Rafidain University College For Sciences ( Print ISSN: 1681-6870 ,Online ISSN: 2790-2293 ). 49, 2 (Sep. 2021), 118–133. DOI:https://doi.org/10.55562/jrucs.v49i2.18.