تعیین هزینۀ هدف و ارزیابی کارکردهای محصول: رویکرد تلفیقی هزینه‌یابی هدف، تعمیم کارکردهای کیفیت و مدل کانوی فازی

نوع مقاله: مقاله علمی پژوهشی

نویسندگان

1 دانشیار گروه مدیریت دانشکدة علوم انسانی، دانشگاه گیلان، رشت، ایران

2 کارشناس ارشد مدیریت صنعتی دانشکدة علوم انسانی، دانشگاه گیلان، رشت، ایران

چکیده

در بازار رقابتی امروز، بنگاهی پیروز است که با تکیه بر نیازهای مشتریان و توانمندی کارکنان خود، محصول و خدماتی را ارائه دهد که علاوه‌بر کاهش هزینه و قیمت، ارزش بالایی نزد مصرف‌کننده داشته باشد. برای رسیدن به این اهداف، باید سیستم‌های مدیریت هزینه و مدیریت کیفیت محصول به‌صورت همزمان به‌کار گرفته شوند که هزینه‌یابی هدف از ابزار راهبردی مدیریت هزینه برای برنامه‌ریزی سود و کاهش هزینه است. هدف این پژوهش ارائة چارچوبی به‌منظور تعیین هزینة هدف، ارزیابی و اولویت‌بندی کارکردهای محصول با توجه به اهمیت کیفیت محصول از نظر مشتریان است. با استفاده از رویکرد تعمیم کارکردهای کیفیت در هزینه‌یابی هدف و تلفیق آن با مدل کانوی فازی، می‌توان هزینه‌ها را کاهش داد و بیشترین رضایت مشتری را فراهم آورد. مدل پژوهش به‌صورت موردی یکی از محصولات شرکت پارس‌خزر را بررسی کرد و درنهایت کارکردهای محصول به‌منظور برنامه‌های بهبود و کاهش هزینه، اولویت‌بندی و ارائه شد.

کلیدواژه‌ها


عنوان مقاله [English]

Determining target costing and assessment product functions: an integrative approach of target costing, quality functions deployment and Fazzy kano model

نویسندگان [English]

  • Reza Esmaeilpour 1
  • Mohammadhasan Gholizadeh 1
  • Abolghasem Zarei Duodji 2
1 Associate Professor, Department of Management, Faculty of Humanities, University of Guilan, Rasht, Iran
2 MSc, Department of Management, Faculty of Humanities, University of Guilan, Rasht, Iran
چکیده [English]

In today’s competitive market, an agency is successful which by considering the needs of the clients and the capabilities of its staff, presents products and services which both decreases the costs and expenses and is of high value in the eyes of its clients. For reaching these goals, the simultaneous use of product cost management and quality management systems, which are regarded as target costing, as strategic tools for cost management used for planning profit and decreasing costs, is needed. The aim of this study is presenting a framework for determining the target cost, evaluating and sequencing product’s function, with respect to the product’s quality in the client’s point of view. With the use of quality function deployment approach in target costing and integrating it with Fazzy Kano model, expenses can be reduced and client satisfaction can be provided in its highest level. The present research was a case study of one of the products of Pars Khazar company. Finally, the functions of the product for the purpose of improving and reducing expenses were sequenced and presented.

کلیدواژه‌ها [English]

  • Assess product function
  • Fazzy Kano model
  • quality function deployment
  • Target costing
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