تخفيض الكلف من خلال التكامل بين تقنيات الكلفة المستهدفة و تقنيات التحسين المستمر

Abstract

Cost reduction is a main target of all the companies now and in the past.
The company is the leader of the cost when making a reduction in cost to a
minimum and a rise in value to the maximum extent in all the activities
performed by the company. The success requires the use of more than one
of the cost-management tools to ensure excellence in the field of
competitors and reduce costs and maintain the requirements of quality and
customer satisfaction or increase them at the same time. The target cost is
one of the management tools which includes a verity of techniques useful in
reducing the cost in the early stages of the life cycle of the project during
the design phase, through the use of the continuous improvement, which is a
tool for the management of the company's cost to maintain that advantage
through the continuous reduction of the cost of products using a variety of
other techniques in production and post production of the product life cycle.
Hence the current study aims at giving a comprehensive picture of the
techniques of the two instruments and their effects on the reduction of the
cost. In the case of complementation between the target techniques and the techniques of continues improvement, the can not be overcome by its
competitors in the reduction of costs.