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Title

FACTORS INFLUENCING THE NEED FOR IMPLEMENTATION TARGET COSTING & VALUE ENGINEERING TECHNIQUE (EMPHASIS: AUTOMAKER INDUSTRY)

Pages

  31-44

Abstract

TARGET COSTING represents a set of management tools and methods designed to direct and planning activities for new products, providing a basis for controlling subsequent operational phases, and ensuring that products achieve given profitability targets throughout their life cycle. Before adopting TARGET COSTING, it is important to determine whether the firm's environment is changing in ways that support the adoption of the technique, and whether the benefit's exceed the costs.The importance of profit management, the difficulty of satisfying customer, the importance of product design, the nature of supplier relations, the relative importance of cost management, and finally, the ability to create the right organizational context are the factors which influence the TARGET COSTING process. In this research, we investigated the above environmental factors influencing the need for implementation of TARGET COSTING & VALUE ENGINEERING in Irankhodro Co. as the biggest automaker in Iran. We Found It's Signilicauce In This Industry. This research is based on the. research conducted by Robin Cooper and Reign Slagmulder in 1998 about Japanese companies under title "Factors influencing the TARGET COSTING process".

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    APA: Copy

    ETEMADI, H., & ZAREEI, GH.. (2005). FACTORS INFLUENCING THE NEED FOR IMPLEMENTATION TARGET COSTING & VALUE ENGINEERING TECHNIQUE (EMPHASIS: AUTOMAKER INDUSTRY). JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY, 22(2 (43)), 31-44. SID. https://sid.ir/paper/13350/en

    Vancouver: Copy

    ETEMADI H., ZAREEI GH.. FACTORS INFLUENCING THE NEED FOR IMPLEMENTATION TARGET COSTING & VALUE ENGINEERING TECHNIQUE (EMPHASIS: AUTOMAKER INDUSTRY). JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY[Internet]. 2005;22(2 (43)):31-44. Available from: https://sid.ir/paper/13350/en

    IEEE: Copy

    H. ETEMADI, and GH. ZAREEI, “FACTORS INFLUENCING THE NEED FOR IMPLEMENTATION TARGET COSTING & VALUE ENGINEERING TECHNIQUE (EMPHASIS: AUTOMAKER INDUSTRY),” JOURNAL OF SOCIAL SCIENCES AND HUMANITIES OF SHIRAZ UNIVERSITY, vol. 22, no. 2 (43), pp. 31–44, 2005, [Online]. Available: https://sid.ir/paper/13350/en

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