Impact the Adoption of the Comprehensive Cost Model for Product Life Cycle to Reduce Costs and Improve the Revenue

	Impact the Adoption of the Comprehensive Cost Model for Product Life Cycle to Reduce Costs and Improve the Revenue
Journal of Kirkuk University For Administrative and Economic Sciences
Article 1, Volume 2, Issue 2, 2012, Pages 196-233 PDF (739.5 K)
Abstract
Abstract In recent years, got a significant change in strategies of management accounting, especially in the areas of reducing costs and performance, it used the entrances of several of Kaizen ,Total quality management , Theory of constraints ,Re-engineering processes , Balanced Scorecard , Benchmarking , Management based Activities ,Value chain , Value Analysis and other However, all the entrance of these approaches have been used separately or integrated with another entrance and in a manner which focuses on reducing cost in the manufacturing stage or operation without paying attention to what is going on before and after that stage, the time which passes the product in a series of processes and activities starting from the research stage and development and access to the disposal of product`s scrap. These are called the product life cycle stages which differ in concept and perspective between the productor and the customer. Has attracted attention recently to reduction costs at all stages of product life cycle. And here lies the problem of the research in how to choose the appropriate approach to cost management and reduction is consistent with the form in which each stage through which the product during its life cycle, consistent with other approaches. And it was thought to work as an integrated and comprehensive approach to fit the tools with each stage of the life cycle through a series of operations and activities. The approach has been adopted by the comprehensive cost of the product life cycle, which is of a modern curriculum that corresponds with the stages of the life cycle and to ensure integration aimed at achieving low cost and high quality under the framework of continuous improvement. For the purpose of demonstrating the importance of this research and solve his problem has been divided according to several themes dealt with the first of which the concept of product life cycle and cost stages, while the second dealt with the adoption of the approach the overall cost to view the entries cost management according to stages of the life cycle of the product while it allocated the fourth axis to demonstrate the impact approach to reduce the overall cost and improve the return costs.

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