پیوندهای مفید
اخبار و اعلانات
آمار
| تعداد نشریات | 163 |
| تعداد شماره‌ها | 6,762 |
| تعداد مقالات | 72,837 |
| تعداد مشاهده مقاله | 131,855,361 |
| تعداد دریافت فایل اصل مقاله | 103,533,166 |
Determining target costing and assessment product functions: an integrative approach of target costing, quality functions deployment and Fazzy kano model | ||
| Industrial Management Journal | ||
| مقاله 3، دوره 7، شماره 4، فروردین 2016، صفحه 697-720 اصل مقاله (461.63 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22059/imj.2015.57422 | ||
| نویسندگان | ||
| Reza Esmaeilpour* 1؛ Mohammadhasan Gholizadeh1؛ Abolghasem Zarei Duodji2 | ||
| 1Associate Professor, Department of Management, Faculty of Humanities, University of Guilan, Rasht, Iran | ||
| 2MSc, Department of Management, Faculty of Humanities, University of Guilan, Rasht, Iran | ||
| چکیده | ||
| 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 needed. 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. | ||
| کلیدواژه‌ها | ||
| Assess product function؛ Fazzy Kano model؛ quality function deployment؛ Target costing | ||
| عنوان مقاله [English] | ||
| تعیین هزینۀ هدف و ارزیابی کارکردهای محصول: رویکرد تلفیقی هزینه‌یابی هدف، تعمیم کارکردهای کیفیت و مدل کانوی فازی | ||
| نویسندگان [English] | ||
| رضا اسماعیل پور1؛ محمدحسن قلیزاده1؛ ابوالقاسم زارعی دودجی2 | ||
| 1دانشیار گروه مدیریت دانشکدة علوم انسانی، دانشگاه گیلان، رشت، ایران | ||
| 2کارشناس ارشد مدیریت صنعتی دانشکدة علوم انسانی، دانشگاه گیلان، رشت، ایران | ||
| چکیده [English] | ||
| در بازار رقابتی امروز، بنگاهی پیروز است که با تکیه بر نیازهای مشتریان و توانمندی کارکنان خود، محصول و خدماتی را ارائه دهد که علاوه‌بر کاهش هزینه و قیمت، ارزش بالایی نزد مصرف‌کننده داشته باشد. برای رسیدن به این اهداف، باید سیستم‌های مدیریت هزینه و مدیریت کیفیت محصول به‌صورت همزمان به‌کار گرفته شوند که هزینه‌یابی هدف از ابزار راهبردی مدیریت هزینه برای برنامه‌ریزی سود و کاهش هزینه است. هدف این پژوهش ارائة چارچوبی به‌منظور تعیین هزینة هدف، ارزیابی و اولویت‌بندی کارکردهای محصول با توجه به اهمیت کیفیت محصول از نظر مشتریان است. با استفاده از رویکرد تعمیم کارکردهای کیفیت در هزینه‌یابی هدف و تلفیق آن با مدل کانوی فازی، می‌توان هزینه‌ها را کاهش داد و بیشترین رضایت مشتری را فراهم آورد. مدل پژوهش به‌صورت موردی یکی از محصولات شرکت پارس‌خزر را بررسی کرد و درنهایت کارکردهای محصول به‌منظور برنامه‌های بهبود و کاهش هزینه، اولویت‌بندی و ارائه شد. | ||
| کلیدواژه‌ها [English] | ||
| ارزیابی کارکردهای محصول, تعمیم کارکردهای کیفیت, مدل کانوی فازی, هزینه‌یابی هدف | ||
| مراجع | ||
|
Azar, A. & Shariati Rad, M. (2013). Planning and improving the quality function development (Fuzzy Kano model approach),Journal of Industrial Management Studies,(10)27:1-15. (In Persian)
Ansari, S. & Bell, J. (2004). Target cost: A new approach to cost strategic management, Translated by: Aghaei, A., Gap, Tehran. (In Persian)
Busacca, B. & Padula, G. (2005). Understanding the relationship between attribute performance and overall satisfaction: Theory, measurement and implications, Marketing Intelligence & Planning, 23(6): 543- 561.
Cooper, R. & Slagmulder, R. (1997). Target costing and value engineering, Productivity Press, Portland, OR.
Daneshiyan, F., Ouliia, M. & Ranjbaran, B. (2012). A network analysis of strategic marketing initiatives and quality functions deployment, Journal of New Marketing Research,3(1):165- 192. (In Persian)
Dekker, H. & Smidt, P. (2003). A survey of the adoption and use of target costing in Dutch firms, International Journal of Production Economics, 84(3): 293- 305.
Esmaeilpour, R. & Ramzaniyan, M. (2012). Quality Management, University of Guilan,Guilan.
Farsijani, H. & Trabandeh, M. (2013). Clarifying the role of technology transfer in QFD fuzzy to competitive product, Journal ofIndustrial Management,5(2): 103- 120. (In Persian)
Fazli, S. & Alizadeh, M. (2008). Analysis and prioritize the needs of clients: Kano model Consolidated approach in QFD, Journal of Commerce, 49(12). (In Persian)
Gagne, M. L. & Discenza, R. (1995). Target costing, Journal of Business & Industrial Marketing, 10(1): 16- 22.
Garibay, C., Gutiérrez, H. & Figueroa, A. (2010). Evaluation of a digital library by means of quality function deployment (QFD) and the Kano model, The Journal of Academic Librarianship, 36(2): 125- 132.
Ibusuki, U. & Kaminski, P. C. (2007). Product development process with focus on value engineering and target-costing: A case study in an automotive company, International Journal of Production Economics, 105(2): 459- 474.
Jariri, F. & Zegordi, S. H. (2008). Quality function deployment, value engineering and target costing, an integrated framework in design cost management: A mathematical programming approach, Scientia Iranica, 15(3): 405- 411.
Ju, Y. & Sohn, S. Y. (2014). Patent-based QFD framework development for identification of emerging technologies and related business models: A case of robot technology in Korea, Technological Forecasting and Social Change.3(2).
Khoshtinat, M. & Jamei, A. (2002). Target costing, understanding, application and need to use it, Journal ofAuditing, 4(16): 10- 18. (In Persian)
Lee, Y. C. & Huang, S. Y. (2009). A new fuzzy concept approach for Kano’s model, Expert Systems with Applications, 36(3): 4479- 4484.
Lee, Y. C., Sheu, L. C. & Tsou, Y. G. (2008). Quality function deployment implementation based on Fuzzy Kano model: An application in PLM system, Computers & Industrial Engineering, 55(1): 48- 63.
Mirfakhroddini, H. & Peyruo, S. (2012). Providing integrated methodology by using quality function deployment and Kano model to improve the quality of banking services: Rough sets approach, Journal of Industrial Management Perspective,3(2): 61- 89. (In Persian)
Na, L. I., Xiaofei, S., Yang, W. & Ming, Z. E. N. G. (2012). Decision making model based on QFD method for power utility service improvement, Systems Engineering Procedia, 4, 243- 251.
Rezaei, K., Hoseyni Ashtiyani, H. & Hoshyar, M. (2005). QFD:Client-centered approach to design and improve product quality, RWTUV with Co-Publishing Athena, Tehran. (In Persian)
Rezaei, H., Salehzadeh, R., Attarpoor, M. & Balooei, H. (2012). Management costs through product design: Consolidated model of target costing, QFD and Value Engineering methods, Journal of Production and Operations Management,3(2), 77- 88. (In Persian)
Sharma, J. R., Sharma, D. K. & Rawani, A. M. (2006). Quality driven product development, Manufacturing Engineer, 85(3): 38- 41.
Swenson, D., Ansari, S., Bell, J. & Kim, I. W. (2003). Best practices in target costing, Management Accounting Quarterly, 4(2): 12.
Tabatabaeinasab, M., Noori, A. & Ebrahimzadeh pezeshki, R. (2014). Branding strategy implementation based on consumer psychology of the individual-oriented model of the brand, Journal ofBrandManagement, 1(1): 101- 125. (In Persian)
Witell, L. & Löfgren, M. (2007). Classification of quality attributes, Managing Service Quality, 17(1): 54- 73.
Xu, Q., Jiao, R. J., Yang, X., Helander, M., Khalid, H. M. & Opperud, A. (2009). An analytical Kano model for customer need analysis, Design Studies, 30(1): 87- 110.
Yang, K. (2008). Voice of the customer: Capture and analysis.McGraw Hill Professional.
Yang, C. C. (2005). The refined Kano's model and its application, Total Quality Management & Business Excellence, 16(10): 1127- 1137.
Zuo, W., Huang, Q., Fan, C. & Zhang, Z. (2013). Quality management of B2C e-commerce service based on human factors engineering, Electronic Commerce Research and Applications, 12(5): 309- 320. | ||
|
آمار تعداد مشاهده مقاله: 2,327 تعداد دریافت فایل اصل مقاله: 1,609 |
||
سامانه مدیریت نشریات علمی. قدرت گرفته از سیناوب