Cost management through product design: target costing approach

被引：33

作者：

Zengin, Yasemin ^{[1
]}

Ada, Erhan ^{[1
]}

机构：

[1] Izmir Univ Econ, Dept Business Adm, Izmir, Turkey

来源：

INTERNATIONAL JOURNAL OF PRODUCTION RESEARCH | 2010年 / 48卷 / 19期

关键词：

target costing; cost management; quality function deployment; value engineering; continuous improvement; product design;

D O I：

10.1080/00207540903130876

中图分类号：

T [工业技术];

学科分类号：

08 ;

摘要：

The purpose of this study is to explore the role of target costing in managing product costs while promoting quality specifications that will meet customer requirements. In addition, it aims to develop a target costing module that will simplify implementation of target costing especially in small and medium enterprises (SMEs). Tools of operations management such as quality function deployment (QFD) and value engineering (VE) have been considered and evaluated in terms of their integration into the target costing. In order to investigate the total effect, an implementation of the QFD deployment-target costing process (QFD-TC process) was conducted in a small manufacturing company. Previous studies on target costing were mostly conducted in lead companies. This study focuses on implementation of the QFD-TC process in SMEs. Overall, it was found that the QFD-TC process was an essential technique in managing the costs of both a product and the overall production process. Combining target costing with QFD and VE techniques provides companies with a competitive cost advantage.

引用

页码：5593 / 5611

页数：19

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