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

Reza Esmaeilpour, Mohammadhasan Gholizadeh, Abolghasem Zarei Duodji
2015 Mudīriyyat-i ṣan̒atī  
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
more » ... 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.
doi:10.22059/imj.2015.57422 doaj:ddf28d7af5b8464c86ea3bee2b44340b fatcat:zjbhnkwyb5hwzgrfdiqcfqm4ia