Tanaka Approach to Cost Management for Product Design Case Study: Pride Automotive Engine

Abstract:
One of the most important problems in these days is Lowering production costs With minimum of time westing . In order to achieve this particular aim one way is to manage cost in design phase by determining the sale price in that phase. Considering to the position and importance of the automotive industry, This research is seek to be able to do the cost management in this industry. This project is a descritive – analytical study that obtain a new innovative model for cost manegment in design phase of new product .the proposal base is coming from “Tanaka Model” . Tanaka is a technique that show Amount of deviation of the cost of what needs to be done with what is currently we have. This model is also used in Automotive Industry on a Pride Car Engine.case study results say thatbcost of twoelements is over their values and opposite side there are some elements that their cost is under their values. The point is that elements of both groups must be redesigned to achieving the best of product and profit.
Language:
Persian
Published:
Management accounting, Volume:6 Issue: 18, 2013
Pages:
13 to 30
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