Role The Compatibility between quality cost and target cost to improve quality product
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Abstract
Any organization that seeks to compete in the local and global markets must achieve better product specifications, i.e. higher quality, and this can only be done through the use of many methods, methods and special skills, Where the current research aims to demonstrate the knowledge pillars of quality costs and the target cost and to demonstrate the compatibility between quality costs and the target cost to improve product quality, where quality costs act as a measure or indicator to demonstrate the performance of the economic unit and the extent of improvement in it. Increasing spending on research and development costs in reducing other costs and thus, the economic unit should direct its attention towards the costs of prevention (value-adding activities) in a way that helps reduce the costs of evaluation and failure of both types (non-value-adding activities). Therefore, if the economic unit is able to produce related products High quality, this enables it to adopt a price policy in the markets and to enable it to achieve a competitive advantage and this is what the target cost technology seeks to exclude all non-value-adding activities in order to reach the target cost, the target cost system provides the design engineers with the cost with which the product must be manufactured Future and quality required , The most prominent results of the research are that there is a congruence between the target cost and the quality costs to reduce costs and improve product quality. The economic unit should direct its attention to prevention costs in both research and development activities, design activities and production activities (value-adding activities) in a way that helps reduce The costs of evaluation and failure in quality in other activities (not adding value) and this is what the target cost technique seeks to exclude all non-value-adding activities in order to reach the target cost. Sufficient profit at the same time, effective planning and control management, as well as a set of strategic cost management techniques in a competitive business environment.
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