استعمال تقنيتي التكلفة على اساس الوظائف الموجهة بالوقت والتكلفة المستهدفة في تحسين قيمة المنتج:  دراسة تطبيقية في الشركة العامة للصناعات النسيجية في الحلة- معمل النجف للألبسة الرجالية

Shaker Abdul Karim Al Baldawi; Salah Mahdi Al-Kawaz

Authors

Shaker Abdul Karim Al Baldawi Economics and Administration College - Karbala University
Salah Mahdi Al-Kawaz Economics and Administration College - Karbala University

Keywords:

The two costing techniques are based on time-oriented jobs and target costing

Abstract

The concept of the product value and how to improve it is becoming increasingly used in recent years as a result of the rapid developments taking place in the modern business environment , such as increased competition , the technological progress, the short product life cycle , globalization of markets, and therefore this has led to a diversity of customers' requirements and needs into a product leadsto the achievement of value added to him through harmony of the functional characteristics for the product with these requirements and have low prices and quality matched saturated and expectations as a basic hub on which to compete by economic units . So can say that economic units if it wants to keep pace with these developments, it should search for techniques that help them to improve of theirproducts value through cost reducing and maintain on the quality, including Time-Driven Functions- based Cost and target costing as important techniques in the product design stage .

Therefore , the problem that can be framed in this research centered on the following basic question: Is that the using of the Time-Driven Functions- based Costand target costing techniquesleads to improve of products value through cost reducing and maintain on the quality? .

Finally, a number of recommendations has been put on the light of conclusions reached .

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