Providing a model of management accounting to reduce costs for economical firms by combining two strategic instruments of value engineering and target costing: A case study in Cement Co. SAMAN West

Abstract

With the increasing development and issues related to WTO countries to join a progressive organization, the necessity of the new management accounting techniques can be felt more than ever important. At the present time, Costing Value Engineering and Target, which are widely used in various industries to developing countries cement companies are used to settle the West in this matter. In order to successfully implement value engineering and target costing, it is required for all companies and manufacturers in various industries, while maintaining the quality and performance of their products, pay particular attention to this aspect of their products, which are still very helpful in reducing the competitive prices of its products, its share in increasing in the market and increase their profitability. Therefore, methods to reduce costs have been considered by enterprises for its huge investments have been made localization and institutionalization. The aim of this new approach in management accounting research enterprise to reduce costs by combining the two tools is of strategic value engineering and target costing. According to the findings, we can say that customer satisfaction, product design, communication with suppliers of raw materials for durability and longevity of the company is critical.