عوامل موثر بر لزوم استفاده از تكنيك هزينه يابي بر مبناي هدف و مهندسي ارزش

Main Factore on Using Cost Finding Based on Objectives and Value Engineering

Target costing as a basic and efficient management tool to cost management reduction of the cost of the productions concen- trate on the stage of the production design. In this technique, according to the market research the selling price of the products would be estimated before the commencement of the production process then it would be tried to design and produce a product with an assigned and specific cost which can achieve the expected profit by the manager and expected profit by the manager and it also has the desirable quality in competitive situation as it attract the satisfaction of the customer as well as possible. The customer as well as possible. The operation of the process of the target costing itself is affected by the environmental factors and circumstances which assign whether there are sufficient obligations to operate this techniques or not? or if it is necessary to use it or not? The recognition of the environmental situations and necessity of the use of this techniques can be important as it can lead to the wastage of financial and human resources if it would be used without the awareness of itʹs advantages and merits. It is also companied by thc high level of risk and itʹs technique is used without the recognition of environmental situations and the ncccssity of itʹs usage.