أثر تكامل تقنيتي هندسة القيمة و المقارنة المرجعية في تخفيض تكاليف دورة حياة المنتج الكلية : دراسة تطبيقية في شركة الإخاء العامة

Abstract EN

This Reearch Stems with (the impact of integration with optional value engineering and benchmarking in reducing the life of the product overall cycle costs) towards finding solutions to the problems of high design, production and delivery of products and low quality and the failure to meet those products to the needs and desires of customers changing in the market competition, which is characterized by limiting the product life cycle as a result of costs to rapid developments in the modern business environment, and became the target of applications and practices of strategic cost management through the use of a combination of administrative and accounting techniques, including the value and technical comparative measurement geometry with the product contender for a product company in order to achieve coherence and integration with each other to improve the design and reduce the cost of the overall product life cycle quality to the target level of costs as a competitive advantage influential, and critical factors in achieving success and enhance the competitive position of the company.

The study and application in the field of the public general ALikhaa company for the production of liquid gas bottles add me other products in the field of electric power and pipeline transport and metal sections.

The study found a set of results and recommendations useful in promoting the previous academic studiesA.

Conclusions: 1.

The application of value engineering approach has a positive effect in reducing cost without compromising the basic specifications and characteristics of the product.2.

The Technology Benchmarking had a prominent role by comparing the company's product design with the design of the best companies in order to reduce costs and achieve competitive advantage.

B.

Recommendations: 1.

Emphasis on working with tools and techniques of modern cost management company in the sample as well as the circular on the rest of the companies in Iraq to keep pace with the developments taking place in the world and achieve competitive advantage.2.

Emphasize the continued use of benchmarking and all the activities value chain levels and events of the company's different to learn and benefit from the experiences of others to achieve the best position