دور التحليل التسويقي في تطبيق تقنية الكلفة المستهدفة وانعكاسه في تحسين قيمة المنتج

Employing marketing analysis to integrate the two techniques of target costing and value engineering and its reflection in improving the value of the product

Abstract

The research aims to demonstrate the effect of employing marketing analysis represented by the technique of spreading the quality function to integrate the two techniques of target costing and value engineering and its reflection on improving the value of the product. And the selection of the General Company for Textile Industries، Al-Qudifa/Hilla Factory، as a sample for the research.
The researcher followed two approaches، the deductive approach and the inductive approach، and he relied on the deductive approach to enrich the theoretical side of the study through books، research، letters، university theses، articles and periodicals، both Arab and foreign، and relied on the inductive approach to prove the research hypotheses through visits and field coexistence of the economic unit in question. Research and personal interviews with laboratory officials، as well as access to accounting and cost records and reports.
The researcher has reached a set of conclusions، the most important of which is that the use of marketing analysis represented in the tool of publishing the quality function represented by three points of view (customer، management، employees) to achieve integration between target cost and value engineering helps management to diagnose strengths and weaknesses in performance، and thus enables it From exploiting opportunities and avoiding threats from competitors، which would enable it to gain a competitive advantage، in addition to the fact that the company’s performance there are many idle energies، and the management should raise the degree of exploitation of these energies، especially that the company’s products have what distinguishes them from similar products in terms of quality، as well as The decrease in the company’s production volume is mainly due to the technological obsolescence of the years-old machinery