Management of cost structure construct within the technique of value engineering philosophy for product design purposes in a competitive business environment (case study)

Prof.Dr.MohanadmajeedTalib, Assistant; And Economics - Iraqi University, Management

	Management of cost structure construct within the technique of value engineering philosophy for product design purposes in a competitive business environment (case study)
AL-dananeer
Article 1, Volume 1, Issue 10, 2018, Pages 569-615
Authors
Assistant Prof.Dr.MohanadmajeedTalib; Management and Economics - Iraqi University
Abstract
Abstract The aim of the current study including case study for the Japans' Toyota company to manufactured cars marked (Building management the target costing structure in the context of this research is philosophy value engineering technology for the purposes of product design) to shed light on the study of the problem examined, which are summarized in the low competitive products Iraqi and high design costs resulting from the decline in the qualitative characteristics of the domestic product has reflected its impact on low loyalty and then the customer dissatisfaction with the functions and characteristics of the product, and the refore this reasons reflected in the combined impact on the in efficiency of the economic units to achieve the targeted profit and weak competitive position. In order to find solutions to the problem of research and achieve the objectives of this study were developed two basic hypotheses: - The first: that the application of value engineering and value analysis simultaneously with the construction of the structure of the target cost of the product will achieve consistency and integration between them in such a way to reduce costs and develop products and improve their competitiveness in the market, The second: There are some units of Iraq's economic potential for the application of value engineering technique to help to determine the cost target for their products. The research found a set of conclusions are as follows, namely: 1-the entrance to the accounting deficiencies in the traditional economic units because of its reliance on standards related to the environment's internal operations productivity and negligence standards and the external environment variables. 2-that the rapid changes in the business environment have led modern marked and is essential to put products specifications variable response to changing customer desires reflected on the short life cycle of the product and thus determine the change in the cost structure and profitability of the product other than what it was in the traditional environment. Based on these conclusions, the research recommends the following: A- The need to take into account the option of strategic and adoption of pricing based on the market as the primary determinant of the management structure design cost targets under analysis engineering value in accordance with the wishes and requirements of the customers B-need to focus on work teams specialized and integrate designed her tasks completed steps application with optional value engineering and cost target in light of the competition factors

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