Investigating Factors Affecting Cost Management Including Target-based Costing and Value Engineering in Tabriz Iran Khodro Industrial Group
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 speciali...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
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Islamic Azad University, Tabriz Branch
2013-03-01
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| Series: | مدیریت بهره وری |
| Subjects: | |
| Online Access: | http://jpm.iaut.ac.ir/article_519442_403bdd33ea8afe252fc40ef4b96f029c.pdf |
| _version_ | 1819000787838173184 |
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| author | Mohammadali nejhad Sarokalaye Hosein Beyorani Forozan Javanmardi |
| author_facet | Mohammadali nejhad Sarokalaye Hosein Beyorani Forozan Javanmardi |
| author_sort | Mohammadali nejhad Sarokalaye |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-20T22:38:52Z |
| format | Article |
| id | doaj.art-0c9e09e916cd4c23bd213434ce169b55 |
| institution | Directory Open Access Journal |
| issn | 2716-9979 2476-7298 |
| language | fas |
| last_indexed | 2024-12-20T22:38:52Z |
| publishDate | 2013-03-01 |
| publisher | Islamic Azad University, Tabriz Branch |
| record_format | Article |
| series | مدیریت بهره وری |
| spelling | doaj.art-0c9e09e916cd4c23bd213434ce169b552022-12-21T19:24:31ZfasIslamic Azad University, Tabriz Branchمدیریت بهره وری2716-99792476-72982013-03-0171(24) بهار159168519442Investigating Factors Affecting Cost Management Including Target-based Costing and Value Engineering in Tabriz Iran Khodro Industrial GroupMohammadali nejhad Sarokalaye0Hosein Beyorani1Forozan Javanmardi2Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, IranFaculty Member (Associate Professor) Department of Statistics, Islamic Azad University, Tabriz, IranGraduate student of Tabriz Industrial Management OrganizationThe 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.http://jpm.iaut.ac.ir/article_519442_403bdd33ea8afe252fc40ef4b96f029c.pdfcost managementtarget costingvaluevalue engineering |
| spellingShingle | Mohammadali nejhad Sarokalaye Hosein Beyorani Forozan Javanmardi Investigating Factors Affecting Cost Management Including Target-based Costing and Value Engineering in Tabriz Iran Khodro Industrial Group مدیریت بهره وری cost management target costing value value engineering |
| title | Investigating Factors Affecting Cost Management Including Target-based Costing and Value Engineering in Tabriz Iran Khodro Industrial Group |
| title_full | Investigating Factors Affecting Cost Management Including Target-based Costing and Value Engineering in Tabriz Iran Khodro Industrial Group |
| title_fullStr | Investigating Factors Affecting Cost Management Including Target-based Costing and Value Engineering in Tabriz Iran Khodro Industrial Group |
| title_full_unstemmed | Investigating Factors Affecting Cost Management Including Target-based Costing and Value Engineering in Tabriz Iran Khodro Industrial Group |
| title_short | Investigating Factors Affecting Cost Management Including Target-based Costing and Value Engineering in Tabriz Iran Khodro Industrial Group |
| title_sort | investigating factors affecting cost management including target based costing and value engineering in tabriz iran khodro industrial group |
| topic | cost management target costing value value engineering |
| url | http://jpm.iaut.ac.ir/article_519442_403bdd33ea8afe252fc40ef4b96f029c.pdf |
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