Investigating Factors Affecting Cost Management Including Target-based Costing and Value Engineering in Tabriz Iran Khodro Industrial Group
Subject Areas : Business ManagementMohammadali nejhad Sarokalaye 1 , Hosein Beyorani 2 , Forozan Javanmardi 3
1 - Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran
2 - Faculty Member (Associate Professor) Department of Statistics, Islamic Azad University, Tabriz, Iran
3 - Graduate student of Tabriz Industrial Management Organization
Keywords: value, Value Engineering, Cost management, Target costing,
Abstract :
The aim of the present research is to design the algorithm of the cost management of a business entity in Tabriz Iran Khodro Industrial Group, and it involves the integration of the two methods of target based costing and value engineering. To do so, first a sample including 47 managers and specialists of Tabriz Iran Khodro Company were selected and a questionnaire was distributed among them. To test the hypotheses of the research, we used average population and ANOVA test. The results of the research showed that profit management and the type of relationship with materials and machinery suppliers for Tabriz Iran Khodro Company have a meaningful relationship with cost management including target costing and value engineering. But customer satisfaction and designing new products didn't have a meaningful relationship with cost management. Also, the results showed that regarding the respondents' viewpoints, using cost management technique cannot be a suitable alternative for the traditional costing system in Tabriz Iran Khodro Company. Finally, the research results showed that regarding the respondents' viewpoints, using cost management technique is not considered to be a necessity in Tabriz Iran Khodro Industrial Group.
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Cooper. R. (1992),"Implementing Activity-Based Cost Management. Montrale NJ": The Instituteof Management Accounting.
Cooper, R., Slagmulder, R. (1997), Target Costing and Value Engineering. ProductivityPress.
Dastgiri, M., & Arab Yarmohammadi, J. (2004). Examining the Barriers to Using the Target Costing System in Companies Accepted in Tehran Stock Exchange. Quarterly Journal of Accounting and Auditing, 12(1), (In Persian).
Ghasempour, M. (2010)., Value Engineering (Value Management), (In Persian).
Hashemi, F. S., & Javadpour, A. (2008). Objectives-Based Costing ... CBO, (In Persian).
Ibusuki. U, Kaminski. P. (2005), “Product development process with focus on value engineering and target-costing a case study in an automotive company”
Khashei Varnakhasti, V. (2006). Cost Management Design (Case Study: Iran Khodro Industrial Group). Master's Thesis, Tehran: Imam Sadiq University, (In Persian).
PascoalFilomena.T, KliementNeto, Robert DuffeyM, (2008), "Target Costing operationalization during product development".
Pourmood, R., &Ghoreyshi, Mo. (2008). Application of Value Engineering in the Cost-Based System Based on the Goal. Iran University of Science and Technology, (In Persian).
