Abstract
The research aims to identify the importance of the re-positioning strategy in rationalizing the costs of the Abu Ghraib dairy factory, through the use of the target cost technique, as it is an important tool in achieving rationalization, which facilitates the process of making pricing decisions for the factory’s products, and thus leads to achieving a competitive advantage that enables the factory to Facing market challenges, as the problem faced by most of the units operating in the Iraqi market is weak competition, due to the weakness of their traditional cost systems in providing information that helps in decision-making. Costs through the application of the target cost technique to the factory’s products, which is reflected in the achievement of a successful re-positioning strategy, which could lead to changing the competitive position of the factory for the better.