You are on page 1of 15

) (

-
20092010/




.


.








.



)
2010 (.


) (Brwer , 2008
:
.1
.2
.3
.4
) (Wegman , 2008
:

.


.



:

2

SWOT ...
.

:


)
.
(2002 ) (Horngern et al , 1997
:
.

:
.1

:


.

:




.

:


.

:


.

:
:
3

.1 .
.2 .
.3 .
.4 .
.5 .
.6
.
.7 .

.1


:








:

) (2010 ) (Shank , 1989


) (
4

.1

.2

.3

.4

.
) (Shank , 1989
Strategic Cost
Management
.
) (Shank , 1989 :
.1

.2

.3




.


Differentiation Cost Leadership
Focus

.
:
, ,

5

.
Operational Cost Management
.
) ,
, ,
(
3 :
.

:
:
.1
.
: ,
.2
:
) ( Dyasty, 2006


:

:
.1 :
" , , , " .
.2 :


.
.
.3
:
.

" , , "

.
5 :
.1 :
.
.2 :


6


.
.3 :

.
.4 :
.
.5 :
.
.6 :

.

.
.2

) EL - Dyasty,
( 2006


Theory of constraints


benchmarking












" ,
,



.


" " ,
, ,"
SWOT Analysis

Value Chain Analysis

Competitive Advantage
Analysis

Target costing

Product life cycle costing



Just in - time

Lean production

Total Quality
Management
6
Six sigma


Resource consumption
accounting

Kaizen costing

Activity- based costing

Activity- based
management

The Balanced Scorecard




6


.

,
,
.

,

.



.








.

) ( EL - Dyasty, 2006

.3

:
) (2002


.

,
caterpillar and Chrysler


" "
)
( Ansari et al,2007
) ( Nooryan,1997



,
.
:
.1 .
.2 .
.3 .
.4 " "
.5 .
.6 .
.7 .


9


.
:
=



) Ansari et
. ( al,2007



=

=


.

:
.1 .
.2 .
.3 .
.4 .
.5 .
.4


Management

Activity Based




.
Hixon
Primary Means .



10


.
:
. 1 .2 .3 / .4
/
.5 .6 .7
.5







.


Activity Based Management

Up Stream Before The Fact
Down Stream
After The Fact




.

" "

% 98
freeman


.
.6

11

) ( Austill and kocakulah , 2006




.

. Rattray and Shanhan

.

.

.

confrontational strategy
.
) . ( 2001 ,





.

.









. kaizen costing
) ( Khajovi and Nazm , 2007
, ,
,

12





,


:
.
.1
.
.2
.
.3

.


,


,


.
) ( Huang et al., 2007




.


: :
"
.1
" :
2003 .

13

"
.2
"
2007 .
"
.3
" :
2010 .
" " -
.4
: 2002 .
:
" "
.1

2002 .
:
"
.1
"
2001 .
:
"
.1
"
2003 .
:
Austill,A.David , Kocakulah,M. " Product Development and
Cost Management Using Target Costing : A Discussion and
Case Analysis" , Journal of Business and Economics
Research , Vol.4 , No.2 .pp61-71
2.
Ansari , S.,Bell,J., Okan , H. , " Target Costing : Uncharted
Research Territory ", Handbook of Management
Accounting Research, 2007, Vol.2,PP.507-530 .
3.
El-Dyasty , Mohamed M. , " A Framework to Accomplish
Strategic Cost Management " , 2006, available at:
http://ssrn.com .
4.
Khajavi , Sh., Nazm,A. , " Innovation in Management
Accounting : The Needs of World Class Firms " , available at:
http://ssrn.com .
5.
Nooryan , Saeid , " The Steps of Implementing Target
Costing ", available at: http://ssrn.com .
1.

14

Wegman , Gregory , " Development Around The Activity


Based Costing Method : A State of The Art Literature
Review " , available from www.ssrn.com
6.

15

You might also like