خلاصة:
The target costing management is a collection of methods and tools of efficient management like activity based on cost (ABC), value engineering, value cycle, Kaizen, life cycle of product that follows the purpose of decreasing cost products through design and production phase to produce customer’s favorite product with desired price and ultimately distribute in the market. Several studies by Masters and PhD students in this field have been done show that the necessity of using these techniques in the organization has been felt in Iran in the recent years. Some organizations already used these techniques for achieving the above objectives and some of them have already achieved a moderate degree of successes. ََThe current conditions of the world economic activity in the markets for commercial successes require high-quality products and services. In the new concept, the influence of these new techniques would have a great impact on the demand of customers.
ملخص الجهاز:
"Target Cost Management and its Application in Iran's Industry Aliakbar Nikoueghbal 1 Received: 2010/08/07 Accepted: 2011/04/24 Abstract The target costing management is a collection of methods and tools of efficient management like activity based on cost (ABC), value engineering, value cycle, Kaizen, life cycle of product that follows the purpose of decreasing cost products through design and production phase to produce customer’s favorite product with desired price and ultimately distribute in the market.
Chart: Target Costing Process and the Challenge of Strategic Cost Decrease In the following chart executive process of target costing is shown by more details: Activities Information references: Marketing research Competitive awareness Domestic production Customer’s needs Conversation with customers Customer’s data/market sources Competitive market pricing Cost information Target profit based on: Management request and requirements Commitments of strategic programs Market competitive conditions Management legislations Historical information Management of material and parts producers Suppliers of parts and materials entrance R and D entrance Engineering entrance Marketing researches Suggestions of material and parts/opinions/technology suppliers Historical information Competitive suggestions Development and creation of cost models Marketing researches Customer’s needs Competitive pricing Creation of new Technology Chart: target costing process 5- Advantages, Necessities and Obstacles of Target cost Management Use in Iran 5-1 Advantages of Target Cost Management Target cost management and in other word, target costing has such advantages and benefits that originates from special approach of this method, meant the study of company management and operation (function, quality and production price) by looking from outside to inside and from consumer’s perspective."