(( الخطوات التوصيفية المقترحة لأعتماد التقنية الكلفوية ودعامتها القيمية لأستهداف تكاليف منتجات الوحدات الأقتصادية العراقية بقصد خفضها ))

Abstract

The research deals with proposed the descriptive steps to use the target costing technical and value Engineering for the purposes of reducing the costs of products. To achieve the aim of the research will address the components owned by the techniques examined, to meet the requirements of the labor market and explain its importance and how to identify and achieve through the desire for development, teamwork and innovation policies as well as the adoption of the main value of support and with latest development crucial to her career and the way that imposes challenges both with respect to development units to keep abreast of new developments or for review and value engineering reality of positive and negative and procedures to improve it in light of the organization and practice. The research found that the technical target costing and value Engineering are the best techniques of strategic management of costs, which represent an integrated program to reduce thecost of products over the life cycle of the product while meeting the requirements of customer through reflect on the ideas raised during the design, research and development and planning inorder to reduce product costs , where the cost factors most important in the early stages of development, and opportunities to reduce costs during the planning and development be cheaper than that are available at the production, making the target costing and value Engineering to an integrated strategic management of costs based focus on the design that will ensure the achievement functionality desired by the customer when you buy the product and dispensing functions that have no value from the standpoint of the user of the product.