استعمال الكلفة المستهدفة و الهندسة المتزامنة في تحسين جودة المنتوج و تخفيض التكاليف : دراسة تطبيقية في مصنع إطارات الديوانية

Abstract EN

The research aims to study and apply modern cost techniques, especially the techniques of target cost and concurrent engineering with its three dimensions, product design, production process design, supply chain design, because of their important role in improving product quality and reducing the time of designing, manufacturing, assembling and marketing products and performing production processes in conjunction with each other, the research was conducted in Al Diwaniyah tire factory of the state company for rubber industries and tires, to achieve this goal, the researchers also relied on the deductive approach in completing the theoretical part and the inductive approach in completing the practical part.

the results indicate that there is a necessity for the factory to adopt the research sample of modern financial and cost techniques, especially the target cost and concurrent engineering for its important role in developing and improving product quality and cost reduction.