This study aimed at investigating the influences of financial reports on rational investment decision-making in Iraqi companies. Before this study, researchers focused on the role of financial reports in decision-making for multinational companies. However, financial statements can play an important effect in Iraq’s stock exchange. The researchers used a questionnaire to answer the research questions. The SPSS statistical program was used to analyze the findings of the study. Furthermore, the factors that affect the actual use of financial reports in the decision-making process showed a significant relationship between the level of education and the use of financial statements. Today, it is possible to present financial reports in many ways. This makes it difficult to compare the financial reports of organizations within the same geographical area to suit the report of investors. The data that were collected and analyzed with the use of frequency tables the outcome being, the importance of financial reports, relative analysis, and previous financial reports are correlated with investment decisions positively. However, reasons used for financial reports are linked to investment decisions insignificantly.

Recently corporations attempt to make a fair competition in global markets, which apply different techniques and tactics to raise their industrial outputs with lower costs and it is enhancing companies' profitability.  Implementation of target costing is employed in design of products and development phases, therefore purposes at reduction costs at the first stage of the life-cycle. The enterprises might be supported by a considerable technique for seizing the highest of profit margin of the product cost and regulate prices so it is vital tool for competitive advantage. Basically, the main purpose of this study is to examine the impact of implying target costing on reduction costs in Bazian Cement Factory in the Kurdistan region of Iraq. This study collected primary data through the survey and distributed 25 forms among the participants of the sample of the study. The findings of the study indicated that dependent variable (reduction costs) and independent variable (target costing) have a strong and positive link together, this means Bazian Cement Factory is successful in using target cost strategy.