أهمية التحليل الاستراتيجي للبيئتين في تصميم تكلفة المنتج باستعمال تقنيتي هندسة القيمة والمقارنة المرجعية دراسة تطبيقية في الشركة العامة لمنتوجات الألبان / أبو غريب

Abstract

The research focuses on the importance of strategic analysis of the internal and external environment in the design of the product and its target cost, and the importance of the strategic analysis of the environment in the design of the cost of the product by using the techniques of value engineering and reference comparison. The objective of the research was to identify the company's interest in conducting this type of analysis and the extent of its use of some of the strategic cost management techniques, including (value engineering technology, benchmarking technique, Four hypotheses were tested and the results were analyzed by designing and distributing 25 questionnaires using statistical analysis (SPSS) to analyze their data and reach to the results of the research. .The research concluded with the most important conclusions reached: (1) the management of the company is concerned with conducting strategic analysis of the internal and external environment. (2) The company's management does not use the tools of strategic cost management even in a simplified way and varying rate. (3) The research revealed the difficulties facing the implementation of the strategic cost management approach by the company, including: (a) Lack of information required to implement the strategic cost management approach; (b) Lack of familiarity with the employees; (c) Lack of encouragement And adequate support to implement this approach. (2) the need to focus attention on workers, especially giving them a certain amount of power and informatics (3) the importance of the general company for dairy products at Abu Ghraib Cost Leadership Strategy Among the three competitive strategies (cost leadership, differentiation, concentration) which means that this company is a strong competitor on the price, (4) the general company for dairy products should use the tools and methods of the introduction of strategic cost management even at varying rates and A focus on target costing is enhanced using value engineering